MEMORANDUM
OBERDORFER, District Judge.
This Medicare reimbursement dispute comes before the Court on plaintiff's appeal from a decision by the Provider Reimbursement Review Board ("the Board"). The parties have filed cross motions for summary judgment, and the issues have been fully briefed and argued. This memorandum addresses those motions.
Plaintiff Samaritan Health Service ("Samaritan") owns and operates Good Samaritan Hospital and Desert Samaritan...
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