District of Columbia Court of Appeals November 29, 2012, No. 10-AA-1071 (District of Columbia Office of Tax & Revenue v. Bae System Enterprise System Inc.)

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.