
    [No. 44917-0-II.
    Division Two.
    December 8, 2015.]
    
      In the Matter of the Estate of Arthur D. Phelps. April Phelps Ford, as Personal Representative, Petitioner, v. The Department of Revenue, Respondent.
    
   Appeal from a judgment of the Superior Court for Thur-ston County, No. 11-2-00535-3, James J. Dixon, J., entered April 30, 2013. Reversed and remanded with instructions by unpublished opinion per Bjorgen, A.C.J., concurred in by Worswick and Maxa, JJ.  