365 F.3d 51 In re BOSTON REGIONAL MEDICAL CENTER, INC., Debtor, Appellant,v.Commonwealth of MASSACHUSETTS DIVISION OF HEALTH CARE FINANCE AND POLICY, Appellee. No. 03-1527. United States Court of Appeals, First Circuit. Heard October 9, 2003. Decided April 14, 2004. COPYRIGHT MATERIAL OMITTED Harold B. Murphy with whom D. Ethan Jeffery and Hanify & King were […]