OPINION
MERRITT, Circuit Judge.
This case arises under Title XVIII of the Social Security Act (the "Medicare Act"), 42 U.S.C. § 1395 et seq., as a challenge to the denial of reimbursement of costs for providing health care to Medicare patients. Plaintiff Maximum Home Healthcare, Inc. ("Maximum") appeals the district court's judgment affirming the denial of Medicare reimbursements by Department of Health and Human Services Secretary Donna Shalala...
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