Legal Opinion

MOTHER FRANCES HOSP. OF TYLER, TEXAS v. Shalala

District Court, E.D. Texas

Decided March 23, 1993No. 6:92 CV 337PublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM OPINION

JUSTICE, District Judge.

I. Background and Procedural History

In 1987, plaintiff, Mother Frances Hospital (“Hospital”), retired its 1983 series bonds by issuing, in replacement, $64,000,000.00 in 1987 series bonds. The Hospital allegedly sustained a loss of $11,671,393.00, 2 and claimed $4,565,362.00 as the allowable amount to be reimbursed by the Department of Health and Human Services (“HHS”), through its program of Medicare. The Hospital argued that under General Accepted Accounting Principles (“GAAP”), it was due the full reimbursement in the year the loss was incurred,…

2Cases cited12 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Udall v. TallmanSupreme Court of the United States · 1965
  3. American Medical International, Inc. v. Secretary of Health, Education and WelfareCourt of Appeals for the D.C. Circuit · 1981
  4. American Medical International, Inc. v. Secretary of Health, Education & WelfareDistrict Court, District of Columbia · 1979
  5. Decker v. KorthCourt of Appeals for the Tenth Circuit · 1955

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3Cited by5 opinions

  1. GUERNSEY MEMORIAL HOSPITAL, Plaintiff-Appellant, v. SECRETARY OF HEALTH AND HUMAN SERVICES, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1993
  2. Mother Frances Hosp. of Tyler, Texas v. ShalalaCourt of Appeals for the Fifth Circuit · 1994
  3. Mother Frances Hospital v. ShalalaCourt of Appeals for the Fifth Circuit · 1994
  4. Graham Hospital Ass'n v. SullivanDistrict Court, C.D. Illinois · 1993
  5. Medicare & Medicaid Guide P 43,714 Mother Frances Hospital of Tyler, Texas v. Donna E. ShalalaCourt of Appeals for the Fifth Circuit · 1995

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