
    [No. 48702-1-II.
    Division Two.
    November 8, 2016.]
    Martin O. Nickerson, Jr., Appellant, v. The Department of Revenue et al., Respondents.
    
   Appeal from a judgment of the Superior Court for Thur-ston County, No. 14-2-02053-5, Carol Murphy, J., entered June 8, 2015. Affirmed by unpublished opinion per Maxa, A.C.J., concurred in by Worswick and Melnick, JJ.  