Whitney v. State, Department of Employment Security

*811OPINION

By the Court,

Springer, J.:

Richard A. Whitney appeals an order of the district court which affirmed a decision by the Nevada Employment Security Department Board of Review that he was ineligible for unemployment compensation and had willfully and fraudulently withheld the fact of his self-employment.

Whitney, together with a business associate, Oded S. Kleinbaum, formed Griffin Helicopters International, Inc., a corporation whose goal was to operate a helicopter cargo service. Although the incorporators filed articles of incorporation, they did not follow all of the required corporate…