Authorities Cited: United States Code 28 U.S.C. § 1291 Code of Federal Regulations 42 C.F.R. § 423.32(a) 42 C.F.R. § 423.32(c) 42 C.F.R. § 423.440(a) 42 C.F.R. § 423.50(a) 42 C.F.R. § 423.50(a)(1) 42 C.F.R. § 423.50(f)(iv) 42 C.F.R. § 423.566(b) Supreme Court 331 U.S. 218, 230 505 U.S. 88, 98 507 U.S. 658, 664 537 U.S. 51, 63 544 U.S. 431, 443 Circuit Courts 36 F.3d 848, 853 69 F.3d 298, 303 173 F.3d 1207, 1211 266 F.3d 979, 988 423 F.3d 1056, 1072 450 F.3d 445, 448 464 F.3d 910, 915 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(6)