Pinnacle Health Hospitals Ex Rel. Harrisburg Hospital v. Sebelius

Opinion for the Court by Circuit Judge BROWN.

BROWN, Circuit Judge:

In 1995, two non-profit hospitals in Pennsylvania consolidated to form Pinnacle Health Hospitals. Pinnacle subsequently submitted a Medicare reimbursement claim for the losses the hospitals had incurred through the sale of their depreciable assets in the consolidation. The Administrator of the Centers for Medicare and Medicaid Services denied Pinnacle’s claim, and that order became the final decision of the Secretary of Health and Human Services. On Pinnacle’s Administrative Procedure Act (APA) challenge, the district court…