Appellants' Reply Brief - Washington State Courts

Estate, 70 Wn. App. at 488; Lloyds of Yakima Floor Center v. Dep 't of
Lahor & Indus., 33 Wn. App. 745, 753, n.3, 662 P.2d 391 (1982); Dana's
Housekeeping, Inc. v. Dep 't of Lahor & Indus., 76 Wn. App. 600, 606-07,
886 P.2d 1147 (1995).
Here, there is no dispute that Malang elected coverage for herself,
so she apparently was otherwise excluded from coverage under one of the
three exceptions just noted. But, as noted above, it is not relevant to this
appeal how Malang obtained industrial insurance coverage. All that
matters is that she was both her own employer and employee (or, put
another way, owner and employee), that she (as her own employer) did
not pay herself (as her own employee) a fixed hourly, daily, weekly or
monthly wage rate RCW 5 1.08.178(1), and therefore a wage-equivalent
had to be "fairly and reasonably determined" per RCW 51.08.178(4) in
order to determine her lost wage earning capacity. See AB at 23-24,
E. The Department Is Realistic In Its Argument That Malang's
Gross Income Theory Yields Absurd Results
1. Malang's position that gross receipts = gross income =
gross earnings = wages yields a hyper-inflated wage rate
that disproportionately favors self-employed individuals
over employees who work for wages
The Department explained in appellant's brief at pages 38-41 that
Malang's theory that gross business receipts = gross business income =