Silberman v. Commonwealth

LEADBETTER, Judge.

Darlyce A. Silberman and Betty J. Lar-kin petition for review of an order of the Board of Finance and Revenue. The Board has filed an application for summary relief, claiming that the Commonwealth has a clear right to judgment as a matter of law. For purposes of this application, we will accept petitioners’ statement of the facts.

On either April 17 or April 27, 1992, 1 petitioners purchased a prefabricated home, paying $1,764.00 in sales tax to the vendor, who paid over the sales tax to the Commonwealth at some time between May 15 and May 19, 1992. Pursuant to this court’s…