
    [No. 26798-5-II.
    Division Two.
    April 5, 2002.]
    Craig Gresham, et al., Appellants, v. The Department of Revenue, Respondent.
    
   Appeal from a judgment of the Superior Court for Kitsap County, No. 99-2-03170-1, Leonard W. Kruse, J., entered November 30, 2000. Affirmed by unpublished opinion per Houghton, J., concurred in by Quinn-Brintnall, A.C.J., and Morgan, J.  