Kelly Hancock, Acting Texas Comptroller of Public Accounts v. the Neiman Marcus Group

Court of Appeals of Texas·Decided November 20, 2025·No. 15-25-00145-CV·Published

Opinion

ACCEPTED 15-25-00145-cv

FIFTEENTH COURT OF APPEALS AUSTIN, TEXAS 11/20/2025 3:36 PM

No. 15-25-00145-CV CHRISTOPHER A. PRINE CLERK

IN THE COURT OF APPEALS FILED IN 15th COURT OF APPEALS

FOR THE FIFTEENTH JUDICIAL DISTRICTAUSTIN, TEXAS AUSTIN, TEXAS 11/20/2025 3:36:37 PM CHRISTOPHER A. PRINE

Clerk

Appellant Glenn Hegar, Texas Comptroller of Public Accounts

Appellee The Neiman Group, LLC

Interlocutory Appeal from 200th Judicial District Court of Travis County, Texas

JOINT MOTION FOR EXTENSIONS OF TIME TO FILE APPELLEE’S BRIEF AND APPELLANT’S REPLY BRIEF

REEVES & BRIGHTWELL LLP

Sinéad O’Carroll State Bar No. 24013253 socarroll@reevesbrightwell.com 3103 Bee Caves Rd, Suite 240 Austin, TX 78746 512-334-4500 (telephone) 512-334-4492 (facsimile)

BAILEY CAVALIERI LLC

Jameel S. Turner (pro hac vice application forthcoming) Brittany P. Stephen (pro hac vice application forthcoming) John P. Miller (pro hac vice application forthcoming) 10 West Broad Street, Suite 2100 Columbus, Ohio 43215 T: (614) 221-3155 F: (614) 221-0479 jturner@baileycav.com bstephen@baileycav.com jmiller@baileycav.com

Counsel for Appellee, The Neiman Marcus Group LLC

Terri M. Abernathy Assistant Attorney General Texas Bar No. 24062894 OFFICE OF THE ATTORNEY GENERAL OF TEXAS General Litigation Division P.O. Box 12548, Capitol Station Austin, Texas 78711−2548 Phone (512) 979-5354 Division Fax (512) 320-0667 Email terri.abernathy@oag.texas.gov

Counsel for Appellant, Glenn Hegar, Texas Comptroller of Public Accounts

Pursuant to Texas Rules of Appellate Procedure 10.5(b) and 38.6(d), Appellee

The Neiman Marcus Group, LLC (“Neiman Marcus”) and Appellant Glenn Hegar,

Texas Comptroller of Public Accounts (“Comptroller”), move this Court for

extensions of time to file Neiman Marcus’ Appellee Brief and Comptroller’s Reply

Brief.

1. The current deadline for the Appellee Brief is December 1, 2025.

2. Neiman Marcus seeks a 30-day extension of the Appellee Brief until

December 31, 2025.

3. The Comptroller’s Reply Brief currently would be due December 21, 2025.

4. The Comptroller seeks an extension until January 23, 2026, which reasonably

corresponds to the extension sought by Neiman Marcus.

5. The requested extensions will help both parties navigate the upcoming holiday

season, pre-planned travel, and other deadlines currently set on and around

the current deadlines.

6. Counsel for the Comptroller anticipates filing a vacation letter for the holiday

season with a return date of January 7, 2026.

7. The parties do not file this motion for the purpose of delay.

8. Neiman Marcus has not sought nor has this Court granted it any previous

extensions. The Comptroller previously sought and the Court granted an

unopposed extension for her Appellant Brief.

9. All facts recited in this motion are within the personal knowledge of the

undersigned counsel, therefore no verification is necessary under Texas Rule

of Appellant Procedure 10.2.

The partis request the Court grant this motion and extend the time to file its

Appellee Brief until December 31, 2025, and the Comptroller’s Reply Brief to

January 23, 2026.

REEVES & BRIGHTWELL LLP

/s/ Sinéad O’Carroll Sinéad O’Carroll State Bar No. 24013253 socarroll@reevesbrightwell.com 3103 Bee Caves Rd, Suite 240 Austin, TX 78746 512-334-4500 (telephone) 512-334-4492 (facsimile)

BAILEY CAVALIERI LLC

Counsel for Appellee, The Neiman Marcus Group LLC

/s/ Terri M. Abernathy Terri M. Abernathy Assistant Attorney General Texas Bar No. 24062894 OFFICE OF THE ATTORNEY GENERAL OF TEXAS General Litigation Division P.O. Box 12548, Capitol Station Austin, Texas 78711−2548 Phone (512) 979-5354 Division Fax (512) 320-0667 Email terri.abernathy@oag.texas.gov

Counsel for Appellant, Glenn Hegar, Texas Comptroller of Public Accounts

CERTIFICATE OF CONFERENCE

Pursuant to Texas Rule of Appellate Procedure 10.1(a)(5), the parties

conferred regarding this filing.

/s/ Sinéad O’Carroll Sinéad O’Carroll

CERTIFICATE OF SERVICE

I certify that on November 20, 2025, Neiman Marcus filed a copy of this

motion via the Court’s electronic filing manager causing electronic service upon all

counsel of record in accordance with Texas Rule of Appellate Procedure 9.5(b) and

via email upon:

Terri M. Abernathy Assistant Attorney General OFFICE OF THE ATTORNEY GENERAL OF TEXAS General Litigation Division terri.abernathy@oag.texas.gov

Attorney for Appellant Glenn Hegar, Texas Comptroller of Public Accounts

/s/ Sinéad O’Carroll Sinéad O’Carroll

Automated Certificate of eService This automated certificate of service was created by the efiling system. The filer served this document via email generated by the efiling system on the date and to the persons listed below. The rules governing certificates of service have not changed. Filers must still provide a certificate of service that complies with all applicable rules.

Susan Farris on behalf of Sinead O'Carroll Bar No. 24013253 sfarris@reevesbrightwell.com Envelope ID: 108299371 Filing Code Description: Motion Filing Description: Joint Motion for Extensions of Time to File Appellee's Brief and Appellant's Reply Brief Status as of 11/20/2025 3:44 PM CST

Case Contacts

Name BarNumber Email TimestampSubmitted Status

Terri Abernathy terri.abernathy@oag.texas.gov 11/20/2025 3:36:37 PM SENT

Victoria Gomez victoria.gomez@oag.texas.gov 11/20/2025 3:36:37 PM SENT

Sinead O'Carroll socarroll@reevesbrightwell.com 11/20/2025 3:36:37 PM SENT

Jameel S.Turner jturner@baileycav.com 11/20/2025 3:36:37 PM SENT

Brittany P.Stephen bstephen@baileycav.com 11/20/2025 3:36:37 PM SENT

John P. Miller jmiller@baileycav.com 11/20/2025 3:36:37 PM SENT

Susan Farris sfarris@reevesbrightwell.com 11/20/2025 3:36:37 PM SENT

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ACCEPTED 15-25-00145-cv

FIFTEENTH COURT OF APPEALS AUSTIN, TEXAS 11/20/2025 3:36 PM

No. 15-25-00145-CV CHRISTOPHER A. PRINE CLERK

IN THE COURT OF APPEALS FILED IN 15th COURT OF APPEALS

FOR THE FIFTEENTH JUDICIAL DISTRICTAUSTIN, TEXAS AUSTIN, TEXAS 11/20/2025 3:36:37 PM CHRISTOPHER A. PRINE

Clerk

Appellant Glenn Hegar, Texas Comptroller of Public Accounts

Appellee The Neiman Group, LLC

Interlocutory Appeal from 200th Judicial District Court of Travis County, Texas

JOINT MOTION FOR EXTENSIONS OF TIME TO FILE APPELLEE’S BRIEF AND APPELLANT’S REPLY BRIEF

REEVES & BRIGHTWELL LLP

Sinéad O’Carroll State Bar No. 24013253 socarroll@reevesbrightwell.com 3103 Bee Caves Rd, Suite 240 Austin, TX 78746 512-334-4500 (telephone) 512-334-4492 (facsimile)

BAILEY CAVALIERI LLC

Counsel for Appellee, The Neiman Marcus Group LLC

Counsel for Appellant, Glenn Hegar, Texas Comptroller of Public Accounts

Pursuant to Texas Rules of Appellate Procedure 10.5(b) and 38.6(d), Appellee

The Neiman Marcus Group, LLC (“Neiman Marcus”) and Appellant Glenn Hegar,

Texas Comptroller of Public Accounts (“Comptroller”), move this Court for

extensions of time to file Neiman Marcus’ Appellee Brief and Comptroller’s Reply

Brief.

1. The current deadline for the Appellee Brief is December 1, 2025.

2. Neiman Marcus seeks a 30-day extension of the Appellee Brief until

December 31, 2025.

3. The Comptroller’s Reply Brief currently would be due December 21, 2025.

4. The Comptroller seeks an extension until January 23, 2026, which reasonably

corresponds to the extension sought by Neiman Marcus.

5. The requested extensions will help both parties navigate the upcoming holiday

season, pre-planned travel, and other deadlines currently set on and around

the current deadlines.

6. Counsel for the Comptroller anticipates filing a vacation letter for the holiday

season with a return date of January 7, 2026.

7. The parties do not file this motion for the purpose of delay.

8. Neiman Marcus has not sought nor has this Court granted it any previous

extensions. The Comptroller previously sought and the Court granted an

unopposed extension for her Appellant Brief.

9. All facts recited in this motion are within the personal knowledge of the

undersigned counsel, therefore no verification is necessary under Texas Rule

of Appellant Procedure 10.2.

The partis request the Court grant this motion and extend the time to file its

Appellee Brief until December 31, 2025, and the Comptroller’s Reply Brief to

January 23, 2026.

REEVES & BRIGHTWELL LLP

/s/ Sinéad O’Carroll Sinéad O’Carroll State Bar No. 24013253 socarroll@reevesbrightwell.com 3103 Bee Caves Rd, Suite 240 Austin, TX 78746 512-334-4500 (telephone) 512-334-4492 (facsimile)

BAILEY CAVALIERI LLC

Counsel for Appellee, The Neiman Marcus Group LLC

Counsel for Appellant, Glenn Hegar, Texas Comptroller of Public Accounts

CERTIFICATE OF CONFERENCE

Pursuant to Texas Rule of Appellate Procedure 10.1(a)(5), the parties

conferred regarding this filing.

/s/ Sinéad O’Carroll Sinéad O’Carroll

CERTIFICATE OF SERVICE

I certify that on November 20, 2025, Neiman Marcus filed a copy of this

motion via the Court’s electronic filing manager causing electronic service upon all

counsel of record in accordance with Texas Rule of Appellate Procedure 9.5(b) and

via email upon:

Terri M. Abernathy Assistant Attorney General OFFICE OF THE ATTORNEY GENERAL OF TEXAS General Litigation Division terri.abernathy@oag.texas.gov

Attorney for Appellant Glenn Hegar, Texas Comptroller of Public Accounts

/s/ Sinéad O’Carroll Sinéad O’Carroll

Case Contacts

Name BarNumber Email TimestampSubmitted Status

Terri Abernathy terri.abernathy@oag.texas.gov 11/20/2025 3:36:37 PM SENT

Victoria Gomez victoria.gomez@oag.texas.gov 11/20/2025 3:36:37 PM SENT

Sinead O'Carroll socarroll@reevesbrightwell.com 11/20/2025 3:36:37 PM SENT

Jameel S.Turner jturner@baileycav.com 11/20/2025 3:36:37 PM SENT

Brittany P.Stephen bstephen@baileycav.com 11/20/2025 3:36:37 PM SENT

John P. Miller jmiller@baileycav.com 11/20/2025 3:36:37 PM SENT

Susan Farris sfarris@reevesbrightwell.com 11/20/2025 3:36:37 PM SENT

Kelly Hancock, Acting Texas Comptroller of Public Accounts v. the Neiman Marcus Group, (Tex. Ct. App. 2025).

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