MEMORANDUM
CAFFREY, Chief Judge.
This is a civil action brought pursuant to 42 U.S.C. § 1395oo(f) to review a final decision of the Secretary of the United States Department of Health and Human Services ("HHS"). The Secretary reversed a decision by the Provider Reimbursement Review Board (the "PRRB") which refused to follow guidelines promulgated by the Secretary to compute plaintiff Beth Israel Hospital's (the "Hospital's") costs of providing...
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