United States v. St. Luke's Subacute Care Hospital, Inc.

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA,  No. 04-10231 Plaintiff-Appellee, D.C. No. v. CR-02-00044-MHP ST. LUKE’S SUBACUTE CARE  Northern District HOSPITAL, INC.; GUY ROLAND of California, SEATON, San Francisco Defendants-Appellants.  DISSENT

Filed March 2, 2007

DISSENT

BEEZER, Circuit Judge, dissenting:

In a memorandum disposition filed on May 5, 2006, the unanimous panel assigned to this case says:

Appellants were indicted on May 8, 2001. Count 1 —the conspiracy count—alleged that appellants inflated their cost reports and fabricated payroll reports, time-cards, and nursing schedules; submitted false cost reports for 1996, 1997, and 1998; created false nursing logs and schedules in preparation for a Medicare audit; and made false statements to audi- tors from Mutual of Omaha, a fiscal intermediary acting on behalf of the Medicare program, during its audit. Counts 2, 3 and 4—the false-claims counts— charged appellants with submitting false cost reports for 1996, 1997 and 1998. Counts 5…