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.
Refer to the input text as context and select the correct relationship between 'HealthSouth' and 'Birmingham' from the available options.
Options: industry, owner of, position held, headquarters location