U.S. EX REL. AUGUSTINE v. CENTURY HEALTH

No. 01-5019.

289 F.3d 409 (2002)

UNITED STATES of America, ex rel.; Edward T. AUGUSTINE, Plaintiffs-Appellees, v. CENTURY HEALTH SERVICES, INC., et al., Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided and Filed May 7, 2002.


Attorney(s) appearing for the Case

Rachel L. Waterhouse, Office of the U.S. Attorney, Nashville, TN, Douglas N. Letter (briefed), Michael D. Taxay (argued and briefed), U.S. Department of Justice, Civil Division, Appellate Section, Washington, DC, Stanley E. Keen, U.S. Department of Labor, Office of the Solicitor, Atlanta, GA, Robert T. Bateman (briefed), Bateman & Bateman, Clarksville, TN, for Plaintiffs-Appellees.

John S. Colley, III, Colley & Colley, Columbia, TN, William P. Suriano (argued and briefed), Law Offices of William P. Suriano, Riverside, IL, for Defendants-Appellants.

Before: SILER and GILMAN, Circuit Judges; HEYBURN, Chief District Judge.


OPINION

GILMAN, Circuit Judge.

Century Health Services, Inc. (CHS), a holding company for a number of home healthcare agencies, established an Employee Stock Ownership Plan (ESOP) in 1993 and appointed its top two officers, George Gilley and Bill Goforth, to serve as the trustees. CHS later submitted Medicare cost reports to the Health Care Financing Administration (HCFA) in order to be reimbursed for the company's anticipated contributions to the ESOP as...

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