CUDAHY, Circuit Judge.
These two appeals involve regulations governing the reimbursement of hospitals for the cost of providing health care to Medicare beneficiaries. The Secretary of Health and Human Services (the "Secretary") appeals the district court's reversal of his determination that the "concentrated care unit" at St. Elizabeth Hospital ("St. Elizabeth's") is not entitled to reimbursement as a "special care hospital inpatient unit." St. Elizabeth's appeals...
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