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PHOENIX BAPTIST HOSP. & MED. CENT. v. HECKLER

No. 84-2732.

767 F.2d 1304 (1985)

PHOENIX BAPTIST HOSPITAL & MEDICAL CENTER, INC., a nonprofit corporation dba Phoenix Baptist Hospital and Medical Center, Plaintiff-Appellant, v. Margaret M. HECKLER, Secretary of Health and Human Services, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 5, 1985.

Attorney(s) appearing for the Case

Patric Hooper, Weissburg & Aronson, Inc., Los Angeles, Cal., for plaintiff-appellant.

Michael R. Power, San Francisco, Cal., for defendant-appellee.

Before ANDERSON and CANBY, Circuit Judges and IDEMAN, District Judge.

CANBY, Circuit Judge:

Phoenix Baptist Hospital and Medical Center (Hospital) appeals from a summary judgment affirming the determination by the Secretary of Health and Human Services (Secretary) of the Hospital's reimbursable Medicare costs. The Hospital challenges the Secretary's treatment of its income from a land investment as a reduction of allowable interest expense under 42 C.F.R. § 405.419(b)(2)(iii). On appeal, the Hospital contends that the Secretary...

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