OPINION AND ORDER
HOLMES, District Judge.
The Board of Trustees of the University of Arkansas seeks review of a final decision of the Departmental Appeals Board Medicare Appeals Council of the U.S. Department of Health and Human Services ("Appeals Board") under 42 U.S.C. § 405(g) and § 1395ff. The Secretary of Health and Human Services, Tommy G. Thompson ("Secretary"), denied the University of Arkansas Medical Center's ("UAMS") Medicare...
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