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1 [1] (2012)
KATHLEEN SEBELIUS, SECRETARY OF HEALTH AND HUMAN SERVICES, PETITIONER v. AUBURN REGIONAL MEDICAL CENTER et al.

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                 KATHLEEN SEBELIUS,
     SECRETARY OF HEALTH AND HUMAN SERVICES,

                                             Petitioner,

                          V.


      AUBURN REGIONAL MEDICAL CENTER, et al.,

                                          Respondents.

              ON WRIT OF CERTIORARI
   TO THE UNITED STATES COURT OF APPEALS FOR
             THE DISTRICT OF COLUMBIA

BRIEF OF BENJAMIN N. CARDOZO SCHOOL OF LAW TAX
    CLINIC AS AMICUS CURIAE IN SUPPORT OF THE
                   RESPONDENTS


                   PROF. CARLTON M. SMITH
                   Counsel of Record
                   Director, CARDOZO TAX CLINIC
                   BENJAMIN N. CARDOZO SCHOOL OF LAW
                   55 Fifth Avenue
                   New York, NY 10003
                   (212) 790-0381
                   cardozotaxclinic@aol.com


DICK BAILEY SERVICE (212) 608-7666 (718) 522-4363 (516) 222-2470 (914) 682-0848 Fax: (718) 522-4024
       1-800-531-2028 - Email: appeals@dickbailey.com -Website: www.dickbailey.com

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