MEMORANDUM
ROBERT L. TAYLOR, Chief Judge.
This is an action pursuant to 42 U.S.C. § 1395oo (f)(1) to review final decisions of the Secretary of the Department of Health and Human Services (the Secretary) denying Medicare reimbursement for expenses incurred by the University of Tennessee Memorial Hospital (University Hospital) in rendering patient care. Plaintiff owns and operates the University Hospital as a tertiary acute care teaching hospital...
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