St. Luke's Hospital v. Sebelius

Opinion for the Court filed by Circuit Judge HENDERSON.

KAREN LECRAET HENDERSON, Circuit Judge:

Appellant St. Luke’s Hospital (St. Luke’s), a non-profit hospital located in Bethlehem, Pennsylvania, submitted to the Centers for Medicare and Medicaid Services (CMS) 1 a claim for reimbursement regarding a $2.9 million loss allegedly incurred by Medicare provider Allentown Osteopathic Medical Center (Allentown) when it merged with St. Luke’s through a “statutory merger.” St. Luke’s claimed as its loss the difference between the portion of the merger consideration ($4,848,188.60 in debt assumption)…