UPMC-Braddock Hospital v. Sebelius

OPINION OF THE COURT

RENDELL, Circuit Judge.

UPMC-Braddoek Hospital appeals from the order of the District Court for the Western District of Pennsylvania granting summary judgment in favor of appellee Kathleen Sebelius, Secretary of the United States Department of Health and Human Services (“Secretary”), denying a reimbursement claim for loss on depreciable assets resulting from the merger between Braddock Medical Center (“BMC”) and University of Pittsburgh Medical Center System (“UPMCS”). A statutory merger may result in a depreciation adjustment— a reassessment of the value of assets— under…