Tom I. Lincir and Diane C. Lincir - Page 12




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          dispute will materialize into a concrete controversy.6                        
                                      Conclusion                                        
               Consistent with the preceding discussion, the Court will not             
          include the statement proffered by petitioners to be entered in               
          the decision in this case.  Instead, the Court will enter a                   
          decision consistent with the proposed decision submitted by                   
          respondent.                                                                   
               Accordingly, upon due consideration of the parties’                      
          contentions and for cause,                                                    
                                              An appropriate decision                   
                                         will be entered.                               























               6  We express no view regarding the appropriate forum or                 
          proceeding in which any such controversy might be resolved.                   




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