
    [No. 44867-0-II.
    Division Two.
    December 2, 2014.]
    The Estate of Louise G. Lovekin, Respondent, v. The Department of Revenue, Appellant.
    
   Appeal from a judgment of the Superior Court for Thurston County, No. 13-2-00387-0, Rebekah Zinn, J. Pro Tem., entered April 15, 2013. Reversed and remanded with instructions by unpublished opinion per Lee, J., concurred in by Johanson, C.J., and Melnick, J.  