The United States Supreme Court agreed with the Secretary of Health and Human Services that Guernsey Memorial Hospital's advance refunding transaction costs would be subject to a medicare reimbursement policy that is not based upon generally accepted accounting principles. According to the sharp dissent in this case, this policy, set forth in a manual provision, contradicts federal regulations.
The Government's Best Offense Is Deference: The Decision of the Supreme Court in Shalala v. Guernsey Memorial Hospital,
Annals Health L.
Available at: http://lawecommons.luc.edu/annals/vol4/iss1/7