Leavitt

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

COUNTY OF LOS ANGELES, 

Plaintiff-Appellant, No. 06-55222 v. MICHAEL O. LEAVITT, Secretary of  D.C. No.

CV-04-04236-TJH

the United States Department of

OPINION

Health and Human Services, Defendant-Appellee.  Appeal from the United States District Court for the Central District of California Terry J. Hatter, Chief District Judge, Presiding

Argued and Submitted November 6, 2007—Pasadena, California

Filed March 31, 2008

Before: Betty B. Fletcher, Stephen Reinhardt, and Pamela Ann Rymer, Circuit Judges.

Opinion by Judge Rymer; Dissent by Judge Reinhardt

3217 3220 COUNTY OF LOS ANGELES v. LEAVITT

COUNSEL

Tami S. Smason, Foley & Lardner LLP, Los Angeles, Cali- fornia, for the plaintiff-appellant.

John S. Koppel, United States Department of Justice, Civil Division, Washington, D.C., for the defendant-appellee.

OPINION

RYMER, Circuit Judge:

This appeal, which involves Medicare reimbursement of indirect medical education expenses (IME) incurred by a pub- lic teaching hospital with an approved intern and resident pro- gram, presents two questions: first, whether it…