Court of Appeals of Washington July 22, 2014, No. 44246-9-II (In re the Estate of Henington)

Melnick, J.

¶1 Richard Wills, the personal representative (PR) of Catherine Henington’s estate, challenges the trial court’s order closing the estate and distributing its assets to her heirs. He argues that the trial court erred when it (1) denied three creditor’s claims as time barred and (2) failed to withhold a reserve for paying taxes and penalties. Additionally, both Mr.