Yeah, I believe the Service is fine with the deduction provided the taxpayer has the benefits and burdens of ownership. In legal terms, that's the functional eq...
There is no rule allowing a beneficial owner to deduct the taxes. Tax court cases have permitted the deduction when taxpayers have proved they are equitable ow...
Sorry for your loss.Whether you assumed the mortgage is irrelevant if the house was titled in your name individually when it was rented. If that's what happened...