
    [No. 44802-5-II.
    Division Two.
    December 30, 2014.]
    Dennis J. Bloch, as Executor, Respondent, v. The Department of Revenue, Appellant.
    
   Appeal from a judgment of the Superior Court for Thur-ston County, No. 11-2-01425-5, Chris Wickham, J., entered March 29, 2013. Reversed and remanded with instructions by unpublished opinion per Melnick, J., concurred in by Johanson, C.J., and Lee, J.  