I have a taxpayer and former spouse that had two houses, his house and hers, my client provided all the funds for her house mortgage payments while they were married, they lived about 1/2 the time in each house, the title of the her house was never changed to include his name. They are now divorced and the question becomes if he is eligible to deduct the mortgage interest and real estate taxes on her house since he made them. My research shows that equitable and benefical owners can deduct the mortgage interest and real estate taxes they paid during the year. Near as I can tell the defenition of equitable and benefical owner is someone who has exclusive burden and benefit of the property which I think making the mortgage payments, and occupiing the property should qualify for that. Any thoughts or experiences you have come across would be greatly appreciated.