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.
Analyze the relationship between 'HealthSouth' and 'Birmingham' within the context of the input sentence.
Options: industry, headquarters location, owner of, position held