National Medical Enterprises, Inc. v. Sullivan

916 F.2d 542 59 USLW 2312 , 31 Soc.Sec.Rep.Ser. 306, Medicare&Medicaid Gu 38,893 NATIONAL MEDICAL ENTERPRISES, INC., Doing Business Through Various Wholly-Owned Hospital Subsidiaries, Plaintiff-Appellee, v. Louis W. SULLIVAN, M.D., Secretary of Health and Human Services, Defendant-Appellant. No. 89-55859. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 10, 1990. Decided Oct. 10, 1990. Anthony J. Steinmeyer, Dept. of Justice, Civ. Div., Washington, D.C., for defendant-appellant. Patric Hooper, Hooper, Lundy & Bookman, Inc., Los Angeles, Cal., for plaintiff-appellee. Appeal from the United States District Court for the Central District of California. Before NELSON, NORRIS and O'SCANNLAIN, Circuit Judges. WILLIAM A. NORRIS, Circuit Judge: 1 This case involves the claims of eighteen hospitals ("Providers") seeking Medicare reimbursement for stock maintenance costs incurred by their corporate owner, National Medical Enterprises ("NME"), during the fiscal years 1974 to 1979. The costs in dispute include stock transfer agent fees, stock and exchange registration fees and costs attributable to SEC filings, stockholder meetings, annual reports to…