Davis v. Commonwealth

LORD, Senior Judge.

Edwin and Ruth Davis (Petitioners), pro se, have filed in this Court a petition for review of a Board of Finance and Revenue decision affirming a Department of Revenue (Department) Board of Appeals determination denying their request for a sales tax refund. Petitioners have been precluded from filing a brief here. The Department requests that we grant it summary relief in this matter.

The pertinent facts are as follows. On June 18, 1992, Petitioners paid $3,013.80 in sales tax on the purchase price of a prefabricated home in West Newton. On July 17, 1995, three years and one…