Jm Mechanical Corporation, a New York Corporation v. The United States of America, by Its Agent, the U.S. Department of Housing and Urban Development

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 jurisdiction and dismissing the case with prejudice. We will reverse and remand.

I

HUD was the insurer of a mortgage on a project known as Corinthian…