MEMORANDUM AND ORDER
TORRES, Chief Judge.
The United States of America ("the government") and Blue Cross & Blue Shield of Rhode Island ("Blue Cross") have appealed four orders of the Bankruptcy Court regarding the disposition of $370,569 in Medicare payments withheld from Slater Health Center, Inc. ("Slater") in order to adjust for alleged overpayments made to Slater before it filed a Chapter 11 bankruptcy petition.
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