Just days before marching bands and beauty queens take part in the annual Tet parade, the exclusion of a gay group from the event is headed to court. The issue has pitted organizing groups on opposite sides of the issue to threaten to pull out of the parade. And in cyberspace, both sides are voicing their opinions in dueling online petitions at www.change.org. The organizing committee of the Tet parade and its supporters held an emergency meeting Monday night to discuss their opposition to the application from the Partnership of Viet Lesbian, Gay, Bisexual and Transgender Organizations. "We regretfully cannot allow them to participate. This is a sensitive issue in our community," said Neil Nguyen, president of the Vietnamese American Federation of Southern California and the spokesman for the parade's organizing committee.