Massachusetts Appeals Court December 9, 1987, No. 87-182 (Haddad v. Commissioner of Revenue)

On July 11, 1985, the taxpayer bought a new Chevrolet Corvette from a dealer in West Brookfield. The price was $23,113, and the taxpayer paid the Registrar of Motor Vehicles a sales tax of $1,155.65. The car malfunctioned during the months of August and September. After three attempts, the dealer on November 10 informed the taxpayer that the car could not be repaired.