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### PRECEDENTIAL

UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT

____________

No. 09

- 4095

____________
COOPER UNIVERSITY HOSPITAL Appellan t

v.
KATHLEEN SEBELIUS, Secretary, Department of Health and Human Services

Pursuant to F.R.A.P. 43(c)

____________
APPEAL FROM THE UNITED STATES DISTRICT

COURT FOR THE DISTRICT OF NEW JERSEY (D.C. Civil No. 1

- 08

- cv

- 03781) Di strict Judge: Honorable Jerome B. Simandle

____________ Argued: September 15, 2010

____________ Before: SLOVITER, BARRY and SMITH, Circuit Judges
(Opinion Filed: October 12, 2010 )

____________ Mark H. Gallant, Esq. (Argued) Judy Wang Mayer, Esq. Cozen & O'Connor 1900 Market Street 3rd Floor Philadelphia, PA 19103

- 0000

- and

-2 

### Thomas McKay, III, Esq. Cozen & O'Connor 457 Haddonfield Road Liberty View, Suite 300 Ch erry Hill, NJ 08002

- 0000
Counsel for Appellant

Anthony J. Steinmeyer, Esq. (Argued) August E. Flentje, Esq. United States Department of Justice Civil Division Room 7529 950 Pennsylvania Avenue, N.W. Washington, DC 20530

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- and

David L. Hoski ns, Esq. Department of Health & Human Services Health Care Financing Division 330 Independence Avenue, S.W. Cohen Building Washington, DC 20201

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- and

Elizabeth A. Pascal, Esq. Office of the United States Attorney Camden Federal Building & Cou rthouse 401 Market Street P.O. Box 2098, 4th Floor Camden, NJ 08101

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Counsel for Appellee

____________
OPINION OF THE COURT

____________

BARRY, Circuit Judge3 

### Cooper University Hospital has a ppealed the grant of summary judgment in favor of Kathleen Sebelius, Secretary of the U.S. Department of Health and Human Services, in this very complex and very important matter. The case before the Hon. Jerome B. Simandle, and now the appeal before us, involved the amount of Medicare reimbursement that Cooper University Hospital

– a hospital in Camden, New Jersey, with a large low

- income patient population

– receives from the federal government for serving a disproportionate share of low

- income patients. Resolution of the difficult legal issue presented required an analysis of the interaction between, and the intersection of, the Medicare and Medicaid statutes, described by a sister court as being “among the most completely impenetrable texts within huma n experience.” Rehab. Ass’n of Va., Inc. v. Kozlowski , 42 F.3d 1440, 1450 (4th Cir. 1994). Resolution of this issue will affect hospitals well beyond the one hospital party to this case.
We have carefully considered the record and the submissions of the parties, and have heard oral argument. We have paid particular attention to the patience and skill with which Judge Simandle has handled this case from its very inception until its conclusion, when he rendered an Opinion that thoughtfully, thoroughly, and articulately decided what had to be decided. We could not do it better, and we will not try. Suffice it to say, substantially for the reasons set forth in Judge Simandle’s excellent Opinion of September 28, 2009, we will affirm.