Danuta Imiolek Filus, as administratrix of the estates of Kazimierz Jan and Joanna Marianna Filus, appeals from Judge Nicker-son’s order dismissing her complaint against the Union of Soviet Socialist Republics on the ground that the court lacked subject matter jurisdiction. We affirm for substantially the reasons stated in Judge Nickerson’s opinion, Filus v. LOT Polish Airlines, 939 F.Supp. 199 (E.D.N.Y. 1996).