Methodist Hospital of Indiana, Inc. v. United States

Plaintiff Methodist Hospital of Indiana, Inc. (the Hospital), a provider of services under Part A of the Medicare Act, 42 U.S.C. § 1395 et seq., asks us to reverse an administrative decision denying it reimbursement for certain accrued pension plan costs1 which plaintiff contends were reasonable costs incurred in its fiscal year ending February 28,1969, and which should therefore be reimbursable in that fiscal year. The basic issue presented for our resolution by the parties’ cross-motions for summary judgment is whether the expenses incident to the funding of the pension trust must be…