REINHARDT, Circuit Judge:
The Secretary of Health and Human Services (Secretary), the agency responsible for managing the Medicare program, and the University of California, Davis Medical Center (UCDMC), a health care provider participating in the program, are in dispute over the amount of reimbursement due UCMDC for Medicare services rendered in fiscal year 1975-76. The Secretary appeals from the district court's decision that UCDMC was improperly denied reimbursement...
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