Petition DENIED.

Brief amicus curiae of Institute for Professionals in Taxation filed. (Distributed)

Brief amicus curiae of Council On State Taxation filed. (Distributed)

DISTRIBUTED for Conference of 1/9/2026.

Waiver of right of respondent OR Dept. of Revenue to respond filed.

Petition for a writ of certiorari filed. (Response due December 26, 2025)

Application (25A421) granted by Justice Kagan extending the time to file until November 21, 2025.

Application (25A421) to extend the time to file a petition for a writ of certiorari from October 22, 2025 to November 21, 2025, submitted to Justice Kagan.

Delta Air Lines, Inc., Petitioner, represented by Brad Daniels

OR Dept. of Revenue, Respondent, represented by Benjamin Noah Gutman

Council On State Taxation, Amicus Curiae, represented by Marilyn A. Wethekam

Institute for Professionals in Taxation, Amicus Curiae, represented by Nikki Elizabeth Dobay