
    [No. 21674-4-II.
    Division Two.
    June 12, 1998.]
    U.S. Oil & Refining Company, Appellant, v. The Department of Revenue, Respondent.
    
   Appeal from a judgment of the Superior Court for Thurston County, No. 89-2-02923-2, Wm. Thomas McPhee, J., entered January 31, 1997. Affirmed by unpublished opinion per Houghton, C.J., concurred in by Seinfeld and Armstrong, JJ.  