Case Name: ANTHONY R. ROSI vs. DEPARTMENT OF MOTOR VEHICLES
Court: West Virginia Court of Claims
Jurisdiction: West Virginia
Decision Date: 1978-02-10
Citations: 12 Ct. Cl. 110
Docket Number: No. CC-77-138
Parties: ANTHONY R. ROSI vs. DEPARTMENT OF MOTOR VEHICLES
Judges: 
Reporter: Report of the West Virginia Court of Claims
Volume: 12
Pages: 110–111

Head Matter:
Opinion issued February 10, 1978
ANTHONY R. ROSI vs. DEPARTMENT OF MOTOR VEHICLES
(No. CC-77-138)
No appearance by the claimant.
Henry C. Bias, Jr., Deputy Attorney General, for respondent.

Opinion:
PER CURIAM:
This claim was submitted for decision upon the pleadings by agreement of the parties. The claimant purchased a 1977 Plymouth Volare automobile from Country Club Chrysler-Plymouth in Clarksburg, West Virginia. Because of numerous problems with the automobile, the claimant returned it and received a refund of the purchase price. The dealer was unable to refund the 5% tax paid to the respondent in the sale. This claim is for a refund of the $271.60 tax paid. It is the opinion of this Court that since the sale was nullified between the parties and the sales price refunded, the tax paid in the amount of $271.60 should be refunded to the claimant. (George M. Custer vs. Department of Motor Vehicles, CC-77-86, 12 Ct. Cl. 48; Sandra S. Clemente vs. Department of Motor Vehicles, CC-77-169, 12 Ct. Cl. 48). Accordingly, an award in the sum of $271.60 should be, and is hereby, made.
Award of $271.60.