OPINION OF THE COURT
DAVID OTIS FULLER, JR., J.
In this small claims action, the plaintiff is seeking the return of a "flip tax" of $2,760 (2% of the $138,000 sale price) from the defendant cooperative association that he was required to pay when he sold his unit on December 23, 2004.
The plaintiff entered into the contract of sale in October of 2004, which required a down payment of five percent. It contained a form provision that the seller would...
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