April Phelps Ford, Resp, As P.r. Of The Estate Of A.d. Phelps, V Wa State Dept. Of Revenue, App

Filed
Washington State
Court of Appeals
Division Two
December 8, 2015
IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON
DIVISION II
In the Matter of the Estate of No. 44917-0-II
ARTHUR D. PHELPS,
Deceased. UNPUBLISHED OPINION
APRIL PHELPS FORD, in her capacity as
personal representative of the Estate of Arthur
D. Phelps,
Petitioner,
v.
DEPARTMENT OF REVENUE OF THE
STATE OF WASHINGTON,
Respondent.
BJORGEN, A.C.J. — The Department of Revenue appealed a judgment in favor of April
Phelps Ford in her capacity as personal representative of the Estate of Arthur D. Phelps. Ford now
concedes that the decision of the Washington State Supreme Court in In re Estate of Hambleton,
181 Wn.2d 802, 335 P.3d 398 (2014), cert. denied, 2015 WL 3534450 (2015), is controlling and
resolves this appeal in favor of the Department.
We accept Ford’s concession. The trial court’s judgment is reversed and remanded to the
trial court with instructions to enter judgment in favor of the Department.
No. 44917-0-II
A majority of the panel having determined that this opinion will not be printed in the
Washington Appellate Reports, but will be filed for public record in accordance with RCW 2.06.040,
it is so ordered.
BJORGEN, A.C.J.
We concur:
WORSWICK, J.
MAXA, J.
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