No. 25-611
Delta Air Lines, Inc. v. Oregon Department of Revenue
Amici (2)Response Waived
Tags: administrative-convenience equal-protection fourteenth-amendment intangible-property state-law taxation
Key Terms:
AdministrativeLaw Arbitration DueProcess FourthAmendment Trademark Patent Copyright Privacy JusticiabilityDoctri
AdministrativeLaw Arbitration DueProcess FourthAmendment Trademark Patent Copyright Privacy JusticiabilityDoctri
Latest Conference:
2026-01-09
Question Presented (AI Summary)
Whether the Equal Protection Clause of the Fourteenth Amendment prohibits a state from singling out a few businesses for taxation of their intangible property when identical intangible property of all other taxpayers is exempt from taxation
Question Presented (OCR Extract)
Whether the Equal Protection Clause of the Fourteenth Amendment prohibits a state from singling out a few businesses for taxation of their intangible property, because it is administratively convenient, when identical intangible property of all other taxpa yers is exempt from taxation. ii RULE 29.6
Docket Entries
2026-01-12
Petition DENIED.
2025-12-29
Amicus brief of Institute for Professionals in Taxation submitted.
2025-12-26
Brief amicus curiae of Institute for Professionals in Taxation filed. (Distributed)
2025-12-23
Amicus brief of Council On State Taxation submitted.
2025-12-23
Brief amicus curiae of Council On State Taxation filed. (Distributed)
2025-12-10
DISTRIBUTED for Conference of 1/9/2026.
2025-12-03
Waiver of OR Dept. of Revenue of right to respond submitted.
2025-12-03
Waiver of right of respondent OR Dept. of Revenue to respond filed.
2025-11-21
Petition for a writ of certiorari filed. (Response due December 26, 2025)
2025-10-14
Application (25A421) granted by Justice Kagan extending the time to file until November 21, 2025.
2025-10-09
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.
Attorneys
Council On State Taxation
Marilyn A. Wethekam — Council On State Taxation, Amicus
Marilyn A. Wethekam — Council On State Taxation, Amicus
Delta Air Lines, Inc.
Brad Daniels — Stoel Rives LLP, Petitioner
Brad Daniels — Stoel Rives LLP, Petitioner
Institute for Professionals in Taxation
Nikki Elizabeth Dobay — Greenberg Traurig, LLP, Amicus
Nikki Elizabeth Dobay — Greenberg Traurig, LLP, Amicus
Nikki Elizabeth Dobay — Greenberg Traurig, LLP, Amicus
OR Dept. of Revenue
Benjamin Noah Gutman — Oregon Department of Justice, Respondent
Benjamin Noah Gutman — Oregon Department of Justice, Respondent