TaxMonkey and ABCTax55:

I appreciate your responses to the person who asked about the home office deduction showing up as a deductible loss.

You both said that Real estate taxes and mortgage interest are allowed to create a deductible loss.

That caught me by surprise. I've been trying to find an IRS citation to show my clients.  Can you direct me to an official source for that information?

Thanks very much! 

Heather