Ohio State University, D/B/A Ohio State Hospitals v. Secretary, United States Department of Health and Human Services

BOYCE F. MARTIN, Jr., Circuit Judge.

The Ohio State University operates a 905-bed acute-care teaching hospital in Columbus, Ohio in conjunction with its medical school. The hospital, administered by the Ohio State’s medical school, trains recently graduated doctors, called interns and residents, by having them provide patient care. When Medicare was instituted, the federal government began reimbursing the hospital for medical care provided to patients by these doctors. In 1985, the hospital claimed reimbursement from Medicare in the amount of $765,000 for- indirect costs only, which were the…