
    [No. 22446-1-II.
    Division Two.
    November 13, 1998.]
    The Department of Revenue, Appellant, v. William Jensen, et al., Respondents.
    
   Appeal from a judgment of the Superior Court for Thurston County, No. 95-2-00350-5, Richard D. Hicks, J., entered September 2, 1997. Reversed by unpublished opinion per Bridgewater, A.C.J., concurred in by Morgan and Armstrong, JJ.  