OPINION OF THE COURT
JAMES HUNTER, III, Circuit Judge:
This is an appeal from a final order of the United States District Court for the District of New Jersey granting the United States Department of Housing and Urban Development's ("HUD") motion to dismiss the complaint of the JM Mechanical Corp. ("JM"), based on the Federal Tort Claims Act (FTCA), 28 U.S.C. §§ 2671-2680 (1976), against HUD under Fed.R.Civ.P. 12(b)(1) for lack of subject matter...
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