OPINION
SWEET, District Judge.
Plaintiff Beth Abraham Hospital ("Beth Abraham") has moved for summary judgment pursuant to Rule 56, Fed.R.Civ.P, in its action seeking review of a decision of the Secretary of the Department of Health and Human Services (the "Secretary") that adopted the decision of the Provider Reimbursement Review Board ("PRRB") denying Beth Abraham reimbursement for certain costs it incurred in its 1980-82 cost years. The Secretary has...
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