Pilcher, Petitioner, v. Dep’t of Revenue, Respondent. No. 73121-7.The Supreme Court of Washington. April 29, 2003. Petition for review of a decision of the Court of Appeals, No. 27043-9-II, July 2, 2002, 112 Wn. App. 428. Denied April 29, 2003. Tagged: 149 Wn.2d 1004