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CHARLOTTE MEMORIAL HOSP. & MED. CENTER v. BOWEN

No. 87-3745.

860 F.2d 595 (1988)

CHARLOTTE MEMORIAL HOSPITAL AND MEDICAL CENTER, INC., Plaintiff-Appellee, v. Otis R. BOWEN, Secretary of Health and Human Services, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided September 15, 1988.

Attorney(s) appearing for the Case

Michael E. Robinson (James M. Spears, Acting Asst. Atty. Gen., Washington, D.C., Thomas J. Ashcraft, U.S. Atty., Asheville, N.C., Anthony J. Steinmeyer, Atty., Appellate Staff, Civ. Div., U.S. Dept. of Justice, Washington, D.C., on brief), for defendant-appellant.

Robert E. Mazer (Leonard C. Homer, Ober, Kaler, Grimes & Shriver, Baltimore, Md., Everett J. Bowman, Robinson, Bradshaw & Hinson, P.A., Charlotte, N.C., on brief), for plaintiff-appellee.

Before HALL and WILKINSON, Circuit Judges, and GORDON, Senior United States District Judge for the Middle District of North Carolina, sitting by designation.

GORDON, Senior District Judge:

Secretary of Health and Human Services ("Secretary") appeals the district court's decision granting Medicare reimbursement to Charlotte Memorial Hospital and Medical Center, Inc., ("Memorial Hospital") for the cost years 1979-81. Memorial Hospital sought reimbursement for the portion of doctors' salaries that the hospital, under its deferred compensation plan, placed in certificates of deposit and savings accounts as a retirement fund...

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