
    [No. 45045-3-II.
    Division Two.
    May 10, 2016.]
    Nancy Toland Richards et al., as Personal Representatives, Respondents, v. The Department of Revenue, Appellant.
    
   Appeal from a judgment of the Superior Court for Thur-ston County, No. 13-2-00620-8, Erik D. Price, J., entered June 7, 2013. Reversed and remanded with instructions by unpublished opinion per Melnick, J., concurred in by Bjorgen, C.J., and Worswick, J.  