In reaching its conclusion to deny the deduction, the Tax Court held that the transfer of the home was not the transfer of an undividedinterest in the property.
Once the fire department destroyed the home, Gale posited, the Patels retained no substantial interest in the home, and thus would have transferred an undividedinterest in the property.
Our objectives in Kosovo are clear and consistent with both the moral imperative of reversing ethnic cleansing and killing, and our overwhelming national interest in a peaceful, undivided Europe which will ensure we will not have to send large numbers of young Americans to die there in the next century in a war.