Court of Appeals for the Sixth Circuit October 6, 1986, 85-5473 (BAPTIST HOSPITAL EAST, Et Al., Plaintiffs-Appellants, v. SECRETARY OF HEALTH AND HUMAN SERVICES, Defendant-Appellee)

ENGEL, Circuit Judge.

Appellants, five non-profit hospitals, are all providers of health care services under the Medicare program who, during the relevant period, provided some free health care to non-Medicare patients. These services were accounted for by the hospitals as either bad debts, charity or courtesy allowances.