Judgment unanimously reversed, on the law, without costs, and petition dismissed.
Memorandum:
Petitioner acquired subject nursing home in July of 1977 for $2.7 million. It applied for and received Medicaid reimbursements for 1977 through 1979 based upon the 1977 purchase price. Respondent Commissioner then determined that the reimbursement rate for 1980, 1981 and 1982 should be reduced by $8,500 annually because the capital cost component of the rate should...
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