PER CURIAM.
Employers A & S Building Company, Inc., Care Plus, Inc., Fine Fish Farms, Inc., Lithgow Funeral Homes, Inc., Plezall Wipers, Inc., and United Detective Bureau, Inc. [collectively A & S] appeal from orders of the Director of the Division of Unemployment Compensation [the Division] denying their appeals to decrease their 1986 unemployment tax rates. We affirm the Division's orders based upon our finding that the tax rate formula set forth in section...
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