BAYLOR UNIVERSITY MEDICAL CENTER, Plaintiff-Appellee, v. Margaret M. HECKLER, Secretary of Health and Human Services, Defendant-Appellant

GOLDBERG, Circuit Judge:

This appeal arose initially out of a determination by the Secretary of Health and Human Services (“Secretary” or “HHS”) concerning the amount of reimbursement allowable to Baylor University Medical Center (“Baylor”) under title XVIII of the Social Security Act (“Medicare Act”), 42 U.S.C. §§ 1395-1395xx (1982). Dissatisfied with the agency’s outcome, Baylor sought review of the Secretary’s final decision in federal district court pursuant to § 1395oo (f) of the Medicare Act. With the parties’ cross-motions for summary judgment before it, the judge below concluded first…