Cooper v. Commonwealth

LEADBETTER, Judge.

This is a petition for review of an order of the Board of Finance and Revenue. We affirm.

The parties stipulated to the following facts. Samuel V. and Arnetta E. Cooper and their daughter, Cheryl McElhany-Matthews (petitioners), are co-owners of a prefabricated home located in Carnegie, Pennsylva*554nia. On November 15, 1991, petitioners paid the sum of $4,143.60 in Pennsylvania sales tax owing on their purchase of the home. On November 22, 1994, petitioners filed with the Commonwealth of Pennsylvania, Department of Revenue, Board of Appeals a petition for refund of the sales tax…