The petitioner made mortgage payments on her brother's behalf. The IRS denied the deduction because the petitioner couldn't prove that she had either a legal or equitable interest in the home under state (CA) law. The court agreed with the IRS, noting that the petitioner failed to overcome the presumption that because the brother's name was on the deed to the home he was presumed to be the full legal owner of the home. The petitioner could not show that there was any agreement or understanding between the petitioner and her brother that demonstrated an intent that was contrary to the deed. The only thing that the petitioner did was pay for the house. Lourdes v. Comr., T.C. Memo. 2014-224.