FLAUM, Circuit Judge.
Donna Shalala, the Secretary of Health and Human Services (the "Secretary"), appeals the district court's denial of her motion for summary judgment, and its entry of summary judgment in favor of Mt. Sinai Hospital Medical Center ("Mt. Sinai"), claiming that Mt. Sinai is not entitled to reimbursement of Medicare bad debts for the 1985 and 1986 fiscal years. For the reasons set out below we agree with the Secretary, and we reverse the decision...
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