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Bayer was accused of inflating the average wholesale price of medications, causing the state to overpay drug providers to patients on its Medicaid program. The false price reports led the Mississippi Medicaid program to spend millions of taxpayers' dollars unnecessarily according to the State.
According to the decision: "The trial court considered matters outside the pleadings when it took into account the 2001 settlement agreement. Having done so, the trial court was required to convert Bayer's motion for summary judgment."