Court of Appeals of Arizona April 24, 1972, No. 1 CA-CIV 1603 (Arizona State Tax Commission v. Reiser)

JACOBSON, Judge.

In our original opinion issued in this matter (Arizona State Tax Commission v. Reiser, 16 Ariz.App. 374, 493 P.2d 920 (1972), we declined to consider a contention made by the Commission that the Board of Regents was not an employer under A.R.S. § 43-112, subsec. b, par. 6 on the grounds that the matter was raised for the first time on appeal.