MEMORANDUM OPINION
GEORGE C. YOUNG, Chief Judge.
This action arises from the recoupment by the Department of Health, Education and Welfare (HEW) of a sum in excess of $400,000.00 from the Daytona Beach General Hospital (The Hospital). This amount was paid to the Hospital for allegedly medically unnecessary services and hospital stays provided to beneficiaries under the Medicare Hospital Insurance System from 1966-1969. The Hospital is seeking an accounting...
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