Plaintiff is a licensed residential health care facility participating in the Medicaid program, a joint Federal-State grant-in-aid program established pursuant to subchapter 19 of the Federal Social Security Act (US Code, tit 42, § 1396 et seq.). Plaintiff leases its facility from Sagamore Associates, an organization in which the three owners of plaintiff each hold a 3% interest. Claiming that it was underreimbursed for its property costs by reason of the Commissioner...
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