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QUIJANO v. U.S.

No. 96-1053.

93 F.3d 26 (1996)

Carlos J. QUIJANO and Jean M. Quijano, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, First Circuit.

Decided August 21, 1996.

Attorney(s) appearing for the Case

Paula N. Singer, Newton, MA, with whom Robert S. Grodberg and Vacovec, Mayotte & Singer, were on brief, for appellants.

Kenneth W. Rosenberg, Attorney, Tax Division, Department of Justice, Arlington, VA, with whom Jay P. McCloskey, United States Attorney, Bangor, ME, Loretta C. Argrett, Assistant Attorney General, Washington, DC, Gary R. Allen and Richard Farber, Attorneys, Tax Division, Department of Justice, Washington, DC, were on brief, for appellee.

Before CYR, Circuit Judge, ALDRICH, Senior Circuit Judge, and GERTNER, U.S. District Judge.

CYR, Circuit Judge.

Appellants Carlos J. and Jean M. Quijano, husband and wife, appeal from a district court order rejecting their joint claim for a federal income tax refund relating to the 1990 sale of their residence located in the United Kingdom. We affirm the district court judgment.

I

BACKGROUND

Appellants, United States taxpayers, acquired their residence for 297,500 pounds sterling on September 30, 1986. The entire purchase...

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