OPINION BY JUDGE SMITH, September 30, 1988:
Petitioner, Carbondale Nursing Home, Inc. (Carbondale), appeals from the order of the Executive Deputy Secretary, Department of Public Welfare (DPW), which reversed the order of the Director of the Office of Hearings and Appeals allowing reimbursement to Carbondale for owner's compensation for the years 1979 and 1980. The Office of Hearings and Appeals determined that Carbondale failed to meet its burden of proof to substantiate...
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