I know it is logical to think you could deduct half of the shared common space, but unfortunately the tax law wasn't written to allow that.  

Is there a reported decision I can read to understand the logic or a treatise?

David, my logic is aligned with yours, but according to the tax guys I'm dealing with it's flawed. 

When/if rate cuts happen, everyone is going to be jumping into something else, all at the same time.If it makes sense at 100-130k down payment on a 200k-ish property, does that same logic work for 50-75k down payment?

If you view their search results enough you will see that low price trumps almost everything else; there's no other logical reason why a host with a 4.1 rating with say 40 reviews would come up higher in a search than one with a 5.0 with 25 reviews, all else but price being equal. 

I have read about it over the years and while is seemed a big far-fetched when I was younger, I am now at a place where I can see the logic of the expansion over multiple properties - I think it was the BRRRR method that really sold me - where each property can contribute to the down payment of the next property (Still have a lot to learns about the mechanics of that and the balance of the extra monthly payment cost of the cash out re-finance, but I can visualize the logic of the concept).Sincerely,Joe

Identifying the areas were growth will happen through simple logic  studying infrastructure studying the city county long range planning documents that are usually only looked at by the Trammel Crow's of the world.. and get in front of this. 

I spent a lot of time putting them in logical order so guests could see 2 views of each bedroom, and get a feel for the layout without an actual floor plan. 

I'd wager most of the agents, and lots on here, would consider that same logic and dismiss me. 

Sounds very logical and simple.