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SCOTLAND CTY. NURSING HOME v. D. OF SOC. SER.

No. WD 35066.

675 S.W.2d 447 (1984)

SCOTLAND COUNTY NURSING HOME, Appellant, v. DEPARTMENT OF SOCIAL SERVICES, DIVISION OF AGING, and the Administrative Hearing Commission, Respondents.

Missouri Court of Appeals, Western District.

August 8, 1984.

Attorney(s) appearing for the Case

Jacqueline C. Kingsolver, S. Ruth Lehr, and Lem T. Jones, Jr., Kansas City, for appellant.

Gregory W. Schroeder, Jefferson City, for Dept. of Social Services.

Before PRITCHARD, P.J., and SOMERVILLE and KENNEDY, JJ.

KENNEDY, Judge.

This appeal is from a judgment of the circuit court which affirmed a decision of the Administrative Hearing Commission affirming a decision of the Department of Social Services to disallow depreciation deductions of $7,500 claimed by appellant Scotland County Nursing Home in 1979 and 1980 upon capital assets received by the nursing home as a contribution. The amount had been claimed as a part of the allowable cost of services rendered to Medicaid patients...

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