OPINION
DAVID A. SCHOLL, Chief Judge.
A. INTRODUCTION
The instant motion ("the Motion") of SACRED HEART HOSPITAL OF NORRISTOWN d/b/a SACRED HEART HOSPITAL AND REHABILITATION CENTER ("the Debtor") seeks to vacate a decision of arbitrators of July 26, 1996 ("the Decision"), in favor of INDEPENDENCE BLUE CROSS ("IBC") on the issue of IBC's liability to the Debtor for depreciation of its hospital...
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