SEATTLE - An insurer and its owner had no legal interest in funds secured following the closure of the liquidation estate against the insurer, a Washington appeals panel ruled June 10, affirming that the insurer and owner had no standing to challenge a decision by the State Department of Revenue (DOR) (Pacific Marine Insurance Co. and Robert A. Bell v. State of Washington, No. 43719-8-II, Wash. App., Div. II; 2014 Wash. App. LEXIS 1378).