105 P.3d 391 ESTATE OF WYLIE M. HEMPHILL ET AL., Appellants, v. THE DEPARTMENT OF REVENUE ET AL., Respondents. No. 74974-4.The Supreme Court of Washington.Argued September 30, 2004. Decided February 3, 2005. Page 545 Raymond H. Siderius, Charles R. Lonergan, Jr., and William E. Wall (of Siderius Lonergan Martin, L.L.P.); G. Lawrence Salkield; and Orly […]
