Faith Hospital Ass'n v. United States

*134This difficult and complex Medicare case deals with the appropriate allocation of costs for Faith Hospital’s ancillary services departments — anesthesiology, cardiology, pathology and radiology — concerning hospital-based physicians. Once more, it involves this court in the application and interpretation of the Secretary of Health, Education, and Welfare’s (HEW)1 troubled regulation2 20 C.F.R. § 405.486 (1973).3 Upon review of plaintiffs fiscal year end reports, defendant, acting through the fiscal intermediary, Blue Cross Association, determined that plaintiff made a profit from treating…