Amisub, Inc., (St. Joseph Hospital) v. Donna E. Shalala, Secretary of Health and Human Services

LAY, Senior Circuit Judge.

AMISUB, Inc. (St. Joseph’s Hospital) (“AMISUB”) appeals the district court’s af-firmance of a final decision of the Secretary of Health and Human Services (the “Secretary”) concerning the application of the Deficit Reduction Act of 1984 (“DEFRA”) to AMISUB’s purchase of St. Joseph Hospital in Omaha, Nebraska. At issue is whether an Agreement in Principle, pursuant to which AMISUB purchased St. Joseph Hospital, would allow AMISUB to step-up the basis of its depreciable assets from their historical cost to their acquisition cost for Medicare reimbursement purposes. The…