Dana Farber Cancer Institute v. Eric Hargan

ROGERS, Circuit Judge: .

The issue on appeal concerns Medicare reimbursement owed to’the Dana-Farber-Cancer Institute, Inc. for a tax that it paid monthly to the Commonwealth of Massachusetts, the receipts of which Massachusetts used to compensate' Dana-Farber for services provided to uninsured, low-income individuals. The Provider Reimbursement Review Board in the U.S. Department of Health and Human Services determined that by statute and regulation Dana-Far-ber was entitled to reimbursement only for the net of Medicare’s share of the tax and compensation Dana-Farber received from…