WFO Corporation, et al. - Page 3

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          stipulation of settled issues, which resolved all pending issues            
          in these cases, was initially submitted by counsel for the                  
          parties on March 11, 2003, the day before the scheduled trial.              
          As a consequence, the trial was canceled and the parties were               
          ordered to submit stipulated decisions by May 12, 2003.                     
          Commencing April 20, 2003, however, the Court received a series             
          of documents from petitioner Terence J. Wolfe (Mr. Wolfe) and               
          Joseph B. Mansour, in which Mr. Wolfe, speaking on his behalf and           
          purportedly on behalf of petitioner Giselle M. Wolfe (Mrs.                  
          Wolfe), and Mr. Mansour, purporting to represent petitioner WFO             
          Corp. (WFO), asserted that counsel for Mr. Wolfe, Mrs. Wolfe, and           
          WFO had signed the stipulation of settled issues without                    
          authorization.                                                              
               On May 19, 2003, respondent filed a Motion for Entry of                
          Decisions.  On June 4, 2003, the Court received both a response             
          to respondent’s motion, purportedly from all petitioners (with              
          Mr. Mansour purporting to represent petitioner WFO), and a letter           
          from Mrs. Wolfe in which she asserted that she was the sole                 
          shareholder of WFO and that Mr. Mansour was not authorized to act           
          on its behalf in this proceeding.  The June 4 response reiterated           
          the claim that petitioners’ counsel had signed the stipulation of           
          settled issues without authorization.  On June 10, 2003, the                
          Court received a second letter from Mrs. Wolfe in which she                 
          advised that she had not signed or authorized the June 4 response           






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