Legal Opinion
District of Columbia Office of Tax & Revenue v. Bae System Enterprise System Inc.
District of Columbia Court of Appeals
Decided November 29, 2012No. 10-AA-1071PublishedCited by 21 opinions
1Opinion of the Court
McLEESE, Associate Judge:
The District of Columbia Office of Tax and Revenue (“OTR”) challenges a decision by the Office of Administrative Hear*479ings (“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 base of operations in the District of Columbia” within the meaning of D.C.Code § 47-1817.01 (5)(A)(i) (2001). OTR contends primarily that BAE did not maintain an office or…
2Cases cited26 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Gonzales v. OregonSupreme Court of the United States · 2006
- Peoples Drug Stores, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Helvering v. BlissSupreme Court of the United States · 1934
- Moore v. United StatesDistrict of Columbia Court of Appeals · 2007
21 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Mirna Placido v. District of Columbia Department of Employment Services and Compass Group USA, Inc. and Gallagher Bassett ServicesDistrict of Columbia Court of Appeals · 2014
- Aziken v. Dist. of ColumbiaDistrict of Columbia Court of Appeals · 2018
- Aeon Financial, LLC v. District of ColumbiaDistrict of Columbia Court of Appeals · 2014
- Bartholomew v. District of Columbia Office of Tax & RevenueDistrict of Columbia Court of Appeals · 2013
- Williams v. District of Columbia Department of Public WorksDistrict of Columbia Court of Appeals · 2013
16 more not listed; retrieve them via the Exa API.