also have not obtained approval from any federal, state, or local government agency, which is a prerequisite for doing business in the heavily regulated alcohol industry. See, e.g., Adolph Coors Co. v. Bentsen, 2 F.3d 355, 356 (10th Cir.1993) (citing 27 U.S.C. §§ 201-11); Fedway Assocs., Inc. v. United States Treasury, Bureau of Alcohol, Tobacco & Firearms, 976 F.2d 1416, 1418 (D.C.Cir.1992) (citing same); Delaware Alcoholic Beverage Wholesalers, Inc. v. Ayers, 504 A.2d 1077, 1078-80 (Del.1986) (citing Del.Code Ann. tit. 4, § 101 et seq. (1984)). In the face of these multiple contingencies, the court cannot conclude that this case is ripe for decision. See Kiser v. Johnson, 404 F.Supp. 879, 886 (M.D.Pa.1975); cf. Abbott Labs. v. Zenith Labs., Inc., 934 F.Supp. 925, 938 (N.D.Ill.1995) (<HOLDING>). To paraphrase the Polaroid court, if this
recognizing that although the fourth circuit has not yet addressed the issue partial discharge may be granted to the extent that it would be an undue hardship for the debtor to have to pay that portion of the loan that is to be discharged recognizing that even if approval by the food and drug administration could be obtained within three months this approval had yet to be granted at the time of the courts decision and there was no guarantee that the  approval would be forthcoming on any particular date in the future holding that the date of the offense was material to the defense where defendant could not have anticipated from the date specified in the indictment that the state would present evidence that the crime occurred nearly two months later holding that decision of this court unless or until overturned by this court en banc the  federal circuit or the supreme court is a decision of the court on the date it is issued any rulings interpretations or conclusions of law contained in such a decision are authoritative and binding as of the date the decision is issued and are to be considered and when applicable are to be followed by va agencies of original jurisdiction the board and the secretary in adjudicating and resolving claims holding that where approval of the board of directors was not formally requested a demand would have been futile for it could hardly be expected that if approval of the board of directors were sought defendant who controlled 50 of the board would have authorized the action against himself