ORDER
CARL B. RUBIN, District Judge.
This matter is before the Court upon cross-motions for summary judgment. (Docs. 7 and 9). In accordance with Fed. R.Civ.P. 52, the Court sets forth below its Findings of Fact, Opinion, and Conclusions of Law.
I. Findings of Fact
1. Plaintiff, Good Samaritan Hospital, is a non-profit hospital that participates in the Medicare program.
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