
    [Nos. 16906-5-III; 16960-0-III.
    Division Three.
    July 28, 1998.]
    Valley Fruit, Respondent, v. The Department of Revenue, Appellant. Douglas Fruit Company; et al., Respondents, v. The Department of Revenue, Appellant.
    
   Appeals from judgments of the Superior Courts for Franklin and Yakima Counties, Nos. 97-2-50028-4, 97-2-00080-6, Carolyn A. Brown and Michael W. Leavitt, JJ., entered August 21 and 22, 1997. Affirmed by unpublished opinion per Kato, J., concurred in by Kurtz, A.C.J., and Sweeney, J. Now published at 92 Wn. App. 413.  