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as a tenant in common where the taxpayer paid such expenses to
avoid personal liability or to preserve his interest in the
property he holds as a tenant in common. See Powell v.
Commissioner, supra; Conroy v. Commissioner, supra.
Respondent disallowed Gabriel and Morhaf’s property tax
deductions with respect to the Foster City residence in 1995. In
1996, respondent denied Gabriel a deduction for all but 5 percent
of the property tax paid on the residence.
As previously discussed, Gabriel and Morhaf were not the
legal or equitable owners of the Foster City residence in 1995.
The property tax statements were in the names of Mahmoud and Fuad.
Therefore, petitioners are not entitled to any deduction for
property taxes paid on the Foster City residence in 1995.
In 1996, Gabriel held legal title to an undivided one-
twentieth interest in the Foster City residence. Under California
law, all tenants in common are duty bound to pay property taxes in
proportion to their ownership interest in the commonly held
property. See Conley v. Sharpe, supra. The property taxes are a
lien upon real property, and their nonpayment subjects the
property to sale in satisfaction of them. See id. Although
Gabriel had no obligation to pay more than his share of the taxes
due on the residence, payment of the taxes was necessary to
preserve the Foster City residence and his rights and interests
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