MEMORANDUM OPINION AND ORDER
GRAHAM, District Judge.
This is an appeal from a decision of the Administrator of the Health Care Financing Administration ("Administrator") acting on behalf of the Secretary of Health and Human Services ("Secretary") denying plaintiff's claim for provider cost reimbursement under the Medicare Program, 42 U.S.C. § 1395 et seq.
Plaintiff The Ohio State University, d/b/a Ohio State University Hospitals (the...
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