MEMORANDUM OPINION
ROBERT L. WILKINS, United States District Judge
Plaintiff Allina Health System ("Allina") brings this suit to challenge, under the Administrative Procedure Act, 5 U.S.C. §§ 701, et seq., a Medicare reimbursement decision of the Secretary of Health and Human Services. Broadly speaking, Allina contends that the Secretary improperly calculated the disproportionate share hospital adjustments for five Allina-owned hospitals...
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