Robert Coco and Laureen Coco - Page 7




                                        - 7 -                                         
          Conclusion                                                                  
               For the reasons set forth above, we hold that petitioners              
          have failed to state a claim for which relief can be granted, and           
          we shall grant respondent’s motion.  In so holding, we have                 
          carefully considered remaining arguments made by petitioners for            
          a result contrary to that expressed herein, and, to the extent              
          not discussed above, we consider those arguments to be without              
          merit.                                                                      
               To reflect the foregoing,                                              


                                                  An appropriate order and            
                                             decision will be entered.                



























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