
    [No. 10937-2-III.
    Division Three.
    July 9, 1991.]
    
      In the Matter of the Estate of Nellie F. Davis. Berne Davis, as Personal Representative, Appellant, v. The Department of Revenue, Respondent.
    
   Appeal from a judgment of the Superior Court for Whitman County, No. 87-4-00012-1, Wallis W. Friel, J., entered June 22, 1990. Affirmed by unpublished opinion per Green, C.J., concurred in by Munson and Thompson, JJ.  