BIRMINGHAM, Alabama (Reuters) - A Birmingham judge refused on Thursday to send a former HealthSouth Corp. ( HLS.N ) chief financial officer to jail for his part in a massive accounting scandal, even after a U.S. Court of Appeals ordered a resentencing.
Utilize the input text as a context reference, choose the right relationship between 'HealthSouth' and 'Birmingham' from the options.
Options: position held, owner of, headquarters location, industry