OPINION AND ORDER
VAN ANTWERPEN, District Judge.
I. INTRODUCTION
This opinion and order follow a hearing on September 28, 1995 pursuant to F.R.C.P. 43(e) to resolve the issues of jurisdiction as set forth in our prior opinion of August 18, 1995 in this matter. Garcia v. U.S., 1995 WL 493251 (E.D.Pa.). In that opinion, we determined that disputed issues of fact existed and that the proper vehicle for raising subject matter jurisdiction...
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