RHESA HAWKINS BARKSDALE, Circuit Judge:
At issue is whether the Flood Control Act of 1928, 33 U.S.C. § 702c ("No liability ... [to] United States for any damages from ... flood waters...."), provides immunity for the United States from the alleged negligence of the Coast Guard Auxiliary in attempting to tow a stranded recreational vessel on a flood control lake. Finding that this activity was "associated with flood control", United States v. James,
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