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support for them. While admirable, this moral obligation to
support his parents does not entitle him to deduct the mortgage
interest. See Daya v. Commissioner, supra; Tuer v. Commissioner,
T.C. Memo. 1983-441.
Because he was not liable on the Greenpoint mortgage and
because he was not the legal or equitable owner of the Bronx
Boulevard house, we hold that petitioner was not entitled to a
deduction for mortgage interest on his 2003 income tax return.
Deduction for Real Property Taxes
Section 164 permits a deduction for certain types of taxes,
including real property taxes. Sec. 164(a)(1). In general,
taxes are deductible only by the person upon whom they are
imposed. Sec. 1.164-1(a), Income Tax Regs. As with mortgage
interest, we have held that taxpayers who do not have legal title
to property may nevertheless deduct property taxes paid with
respect to the property if they establish equitable ownership of
the property. See Trans v. Commissioner, supra; Uslu v.
Commissioner, supra.
As previously discussed, petitioner was not a legal or
equitable owner of the Bronx Boulevard house in 2003. Therefore,
petitioner is not entitled to deduct property taxes paid on the
property.
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