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A pilot lost his life in Massachusetts Bay after his plane had fallen into the water. The estate, P, seeks to recover against the United States (D) under the Federal Tort Claims Act, 28 U.S.C.A. § 1346, by reason of the allegedly negligent failure of the Coast Guard to rescue the decedent. P argues that the statutory duty to rescue people at sea also created tort liability for a negligent failure to do so. P also argued the Good Samaritan rule in that once D undertook the rescue, it had a duty to act reasonably and would be liable for negligence. D moved to dismiss.

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