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OFFICE OF TAX & REVENUE v. BAE SYSTEMS

No. 10-AA-1071.

56 A.3d 477 (2012)

DISTRICT OF COLUMBIA OFFICE OF TAX & REVENUE, Petitioner, v. BAE SYSTEMS ENTERPRISE SYSTEMS INC., Respondent.

District of Columbia Court of Appeals.

Decided November 29, 2012.

Attorney(s) appearing for the Case

Mary L. Wilson , Senior Assistant Attorney General, with whom Irvin B. Nathan , Attorney General for the District of Columbia, Todd S. Kim , Solicitor General, Donna M. Murasky , Deputy Solicitor General, and Andrew Van Brisker , Assistant Attorney General, were on the brief, for petitioner.

Robert L. Willmore , with whom Harold J. Heltzer , Washington, was on the brief, for respondent.

Before OBERLY, BECKWITH, and McLEESE, Associate Judges.

McLEESE, Associate Judge:

The District of Columbia Office of Tax and Revenue ("OTR") challenges a decision by the Office of Administrative Hearings ("OAH") that BAE Systems Enterprise Systems, Inc. ("BAE") was exempt from the District of Columbia's corporate franchise tax in 2001 and 2002. In finding BAE exempt, OAH concluded that BAE had performed qualifying high-technology activities and had "maintain[ed] an office... or...

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