Villa View Community Hospital, Inc. v. Heckler

720 F.2d 1086 3 Soc.Sec.Rep.Ser. 193, Medicare&Medicaid Gu 33,506 VILLA VIEW COMMUNITY HOSPITAL, INC., a nonprofit corporation, Plaintiff-Appellant, v. Margaret H. HECKLER, * Secretary of Health and Human Services, Defendant-Appellee. No. 81-5713. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 4, 1982. Decided Nov. 21, 1983. 1 Gail Anderson, Weissburg & Aronson, Inc., Los Angeles, Cal., for plaintiff-appellant. 2 Peter W. Bowie, Asst. U.S. Atty., San Diego, Cal., Alan M. Gressin, Atty., Dept. of Health & Human Services, Washington, D.C., for defendant-appellee. 3 Appeal from the United States District Court For the Southern District of California. 4 Before FLETCHER and NELSON, Circuit Judges, and EAST, ** Senior District Judge. EAST, Senior District Judge: 5 The Secretary of Health and Human Services (Secretary) disallowed reimbursement under the Medicare Act 1 for amortization of land use costs claimed by Villa View Community Hospital (Villa View). The District Court affirmed the Secretary's disallowance and Villa View appealed. Because we find the Secretary's action lacks a rational basis and is unsupported by substantial evidence, we…