Pacific Coast Medical Enterprises, Inc. v. United States

*142OPINION

NETTESHEIM, Judge.

This case is before the court on cross-motions for summary judgment after argument.

FACTS

Pacific Coast Medical Enterprises, Inc. (“plaintiff”), a California corporation engaged in supplying medical services, participated in the Medicare program. The Department of Health and Human Services (“HHS”) administers benefits under Medicare by reimbursing “providers” such as plaintiff for the “reasonable cost” of supplying services to beneficiaries. 42 U.S.C. § 1395f(b) (1976 and Supp. V 1981). Payments are made through “fiscal intermediaries,” which are private entities such…