Petitioner is a private nursing home located in The Bronx, New York, having opened for business in February, 1971. Its reports to the New York State Department of Health (Department) for the year 1971 established a prima facie basis for the grant of an "incentive allowance" pursuant to former section 86.31 of the Administrative Rules and Regulations of the Department of Health (10 NYCRR 86.31, repealed Oct. 14, 1975). This section provided as follows: "86.31 Incentive allowance...
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