MEMORANDUM AND ORDER
SIFTON, District Judge.
Plaintiff, owner and operator of Concourse Nursing Home, commenced this action against the defendants Secretary of Health and Human Services (the "Secretary") and Travelers Insurance Company ("Travelers") challenging their decisions with regard to cost reimbursements due him under the Medicare Program, 42 U.S.C. §§ 1395 et seq. This matter is before the Court on defendants' motion to dismiss or...
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