Amsterdam Nursing Home Corp. v. Axelrod

OPINION OF THE COURT

Levine, J.

In 1986, petitioner brought a proceeding pursuant to CPLR article 78 to obtain judicial review of respondents’ determination of the 1983 and 1984 Medicaid reimbursement rates for petitioner’s nursing home facility. The primary challenge to the determination was the refusal by respondent Commissioner of Health to consider petitioner’s actual historical costs *60in fixing an appropriate depreciation expense for rate recovery of petitioner’s capital costs. As is more extensively described in our previous decision in that matter (Matter of Amsterdam Nursing Home Corp. v…