discussed Cited "see" Robert A. Walters v. Secretary of Defense See Boruski v. United States Government, 493 F.2d 301 , 305 n. 5 (2nd Cir.1974), appeal dismissed, 419 U.S. 808 , 95 S.Ct. 20 , 42 L.Ed.2d 34 , cert. denied, 421 U.S. 1013 , 95 S.Ct. 2419 , 44 L.Ed.2d 681 (1975) ; James v. Ambrose, 367 F.Supp. 1321, 1327 (D.St.Croix 1973); Mathis v. Laird, 324 F.Supp. 885, 887 (M.D.Fla.1971), aff’d, 457 F.2d 926 (5th Cir.1972), cert. denied, 409 U.S. 871 , 93 S.Ct. 201 , 34 L.Ed.2d 122 (1972). *115 We are presented, of course, with a somewhat unusual case, in that Walters has made no serious effort to exhaust his administrative remedies. 15 We need not and d…