MEMORANDUM OPINION
ALLEN, Senior District Judge.
This action pursuant to the Medicare program, Title XVIII of the Social Security Act, 42 U.S.C. § 1395 et seq., to review the final decision of the Secretary of the Department of Health and Human Services ["Secretary"], is before the Court on cross motions for summary judgment. Fed.R. Civ.P. 56. Jurisdiction is proper pursuant to 42 U.S.C. § 1395oo (f). Plaintiffs are four acute care...
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