D.C. High Court Parses Booz Allen’s Bid for Business Tax Break

Three judges of the District of Columbia’s highest court picked apart the meaning of one word in a statute at arguments Tuesday in a dispute over whether consulting giant Booz Allen Hamilton Inc. qualifies for certain tax breaks.

Booz Allen wants a franchise tax refund of over $10 million for tax years 2013-2015, arguing it qualifies for benefits that the district provides to qualified high-technology companies that do business within its borders. The District of Columbia Office of Tax and Revenue rejected the refund claim, pointing to tax code language that excludes a “business entity located in” the tax increment ...