PER CURIAM:
In this wrongful death suit against the United States, the district court found liability and awarded damages in the amount of $49,328.50. On appeal, the United States argues that the district court lacked subject matter jurisdiction because the claimant failed properly to exhaust administrative remedies as required by 28 U.S.C. § 2675(a) (1982). Alternatively, the United States argues that it is entitled to a setoff equal to the amount received by...
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