MEMORANDUM AND ORDER
LIMBAUGH, District Judge.
This matter is before the Court on cross motions for summary judgment. Plaintiff Call A Nurse, Inc., appeals from a final decision of the Secretary of the United States Department of Health and Human Services disallowing parts of Call A Nurse's claims for cost reimbursement under the Medicare program, 42 U.S.C. § 1395, et seq. At issue are claims for costs for fiscal years 1991, 1992 and 1993 of...
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