HINSDALE HOSPITAL CORPORATION, Plaintiff-Appellant, v. Donna E. SHALALA, Secretary of Health and Human Services, Defendant-Appellee

In its progress through the review process this matter has drawn dissent — either formally or in practical effect — at every level. Thus, in the Provider Reimbursement Review Board, Member Sloan dissented on the ground that, when Hinsdale transferred the $5.9 million to Glendale Heights, Glendale Heights was “under Hinsdale’s corporate structure” and “should be treated as if it were a hospital department.” And “all Medicare regulations allow borrowing when it is to benefit a provider department.” This seems to me to put the matter succinctly and accurately.

Later, Magistrate Judge Guzman said…