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. At the time of that opinion our review of the written memoranda submitted to the trial court failed to disclose the presence of this issue before that court.

In the Commission’s motion for rehearing, it is pointed out that this issue was…