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WebMar 1, 2012 · Treas. Reg. §1.163-1 (b) provides an exception to the general rule found in #2.Pursuant to the regulations, even if a taxpayer is not directly liable on the mortgage, he can deduct any interest he pays on the debt as long as he is the legal owner of the house; i.e., a deed holder. Unfortunately, this doesn’t help Kid in our case becausehe is ... WebThe Daughter Pays by Mrs. Baillie Reynolds Paperback $9.99 Paperback $9.99 eBook $0.99 View All Available Formats & Editions Ship This Item — Qualifies for Free Shipping Buy … WebDec 6, 2010 · Thus, any owner who pays the taxes ought to be entitled to a deduction for the amount paid. I can find only one case to the contrary and it involved the special application of Pennsylvania law which appears to create separate tax liens against undivided interests in property. So, if a one-sixth owner did pay one-sixth of the taxes, her interest ... regal theaters movie schedule