Charlotte Memorial Hospital and Medical Center, Inc. v. Otis R. Bowen, Secretary of Health and Human Services

GORDON, Senior District Judge:

Secretary of Health and Human Services (“Secretary”) appeals the district court’s decision granting Medicare reimbursement to Charlotte Memorial Hospital and Medical Center, Inc., (“Memorial Hospital”) for the cost years 1979-81. Memorial Hospital sought reimbursement for the portion of doctors’ salaries that the hospital, under its deferred compensation plan, placed in certificates of deposit and savings accounts as a retirement fund for doctors participating in the plan. While recognizing that Memorial Hospital deferred the actual delivery of the salaries to…