OPINION
DEVINE, Chief Judge.
The instant action was filed with this Court by Cheshire Hospital ("Cheshire") formerly Elliot Community Hospital, a nonprofit corporation doing business in Keene, New Hampshire. The hospital is a 170-bed acute-care, general short-term facility. It provides services to both private and Medicare patients. This lawsuit arises from a dispute over payment for the costs of services to Medicare patients, which is governed by the Medicare...
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