ROBINSON, J.
The plaintiff, Susan Coyle, executrix of the estate of Vermont O. Blakeman (decedent), appeals from the judgment of the trial court dismissing her declaratory judgment action against the defendant, the commissioner of revenue services, for lack of subject matter jurisdiction because she failed to exhaust her administrative remedies. On appeal, she claims that the court erred in (1) finding that the plaintiff was required to exhaust administrative remedies...
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