Nevada Supreme Court June 28, 1979, No. 10391; No. 10290 (Employment Security Department v. Sahara Nevada Corp.)

OPINION

Per Curiam:

Respondents commenced these consolidated actions on March 1, 1977 to recover excess unemployment compensation taxes assessed against them pursuant to Employment Security Regulation ESD-17 (Revised), which we declared invalid in Gibbens Co. v. Archie, 92 Nev. 234, 548 P.2d 1366 (1976).