title: The government's best offense is deference: the decision of the Supreme Court in Shalala v. Guernsey Memorial Hospital.
abstract: 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.
authors: Dechert Price & Rhoads, Washington, DC, USA.
authors: R L
authors: RL
authors: Roth
mesh_terms: D000066:Accounting / Q000331:legislation & jurisprudence; D014487:Centers for Medicare and Medicaid Services, U.S. / Q000331:legislation & jurisprudence*; D005377:Financial Management, Hospital / Q000331:legislation & jurisprudence*; D008370:Manuals as Topic; D016344:Medicare Part A / Q000331:legislation & jurisprudence*; D012051:Reimbursement Mechanisms / Q000331:legislation & jurisprudence*; D014481:United States