
    [No. 28821-4-II.
    Division Two.
    September 2, 2003.]
    James D. Raisbeck, Appellant, v. The Department of Revenue, Respondent.
    
   Appeal from a judgment of the Superior Court for Thurston County, No. 00-2-01990-1, Wm. Thomas McPhee, J., entered May 15, 2002. Affirmed by unpublished opinion per Morgan, J., concurred in by Hunt, C.J., and Bridge-water, J.  