Legal Opinion
Quijano v. United States
Court of Appeals for the First Circuit
Decided August 21, 1996No. 96-1053PublishedCited by 6 opinions
1Opinion of the Court
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 táx 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 price was financed through a mortgage loan in pounds sterling. On October 12, 1988, it was increased to 330,000 pounds (exchange rate: $1.73 to 1 pound); on March 27,…
2Cases cited14 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Lewis v. ReynoldsSupreme Court of the United States · 1932
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3Cited by6 opinions
- Swan v. United StatesCourt of Appeals for the First Circuit · 2002
- Santosa v. MukaseyCourt of Appeals for the First Circuit · 2008
- Alternate Health USA Inc. v. Paul EdalatDistrict Court, C.D. California · 2022
- Swan v. United StatesCourt of Appeals for the First Circuit · 2002
- Tran v. SummersDistrict Court, D. Massachusetts · 2023
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