MEMORANDUM OPINION
ALLEN, District Judge.
This action is submitted to the Court on the motions of the parties for summary judgment and on the motion of the defendant to dismiss. The undisputed facts show that the plaintiff is the owner and operator of Twinbrook Nursing Home. Pursuant to the Medicare Program, Twinbrook filed cost reports and cost report documents with the Department of Health, Education and Welfare, hereinafter referred to as HEW, for the...
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