
    [Nos. 44809-2-II; 45032-1-II.
    Division Two.
    August 4, 2015.]
    Nancy G. Kissner et al, as Executors, Respondents, v. The Department of Revenue, Appellant. Anne D. Harrison, as Personal Representative Respondent, v. The Department of Revenue, Appellant.
    
   by unpublished opinion per Johanson, C.J., concurred in by Bjorgen and Melnick, JJ.  