OPINION
ORRICK, District Judge.
The centerpiece of this seven-year old litigation is not the important question raised by the plaintiffs, decided by this Court, and promptly affirmed by the Court of Appeals, namely, whether a federal regulation is valid that prohibits states from waiving recoupments of overpayments of Federal Supplemental Benefits provided under the Emergency Unemployment Compensation Act of 1974 (the holding is that such a regulation
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