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

Court of Appeals of Texas·Decided December 19, 2025·No. 15-25-00145-CV·Published

Opinion

ACCEPTED 15-25-00145-cv

FIFTEENTH COURT OF APPEALS AUSTIN, TEXAS

12/19/2025 12:00 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 12/19/2025 12:00:33 PM CHRISTOPHER A. PRINE

Clerk

Kelly Hancock, Acting Texas Comptroller of Public Accounts Appellant

The Neiman Marcus Group, LLC Appellee

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

UNOPPOSED MOTION IN SUPPORT OF ADMISSION PRO HAC VICE OF BRITTANY P. STEPHEN

REEVES & BRIGHTWELL LLP

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

BAILEY CAVALIERI LLC

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

Attorneys for The Neiman Marcus Group LLC

I, Sinéad O’Carroll, file this Unopposed Motion in Support of Brittany P.

Stephen’s Motion for Pro Hac Vice Admission to appear before this Court, which is

attached hereto as Exhibit A, and would respectfully show the Court the following:

1. I am associated with Brittany P. Stephen in this case. I am employed as

an attorney on this case and will personally participate in the litigation of this case

on behalf of Appellee The Neiman Marcus Group LLC.

2. I am a practicing attorney and a member in good standing with the State

Bar of Texas. My state bar number, office address, telephone number, fax number,

and email address are included in my signature below.

3. I find Brittany P. Stephen to be a reputable attorney, and I recommend

that the Court grant her permission to participate in this proceeding before the Court.

PRAYER

For these reasons, I ask the Court to grant Brittany P. Stephen’s Unopposed

Motion for Pro Hac Vice Admission and allow her to appear before this Court in

this proceeding until the conclusion of this case.

Respectfully submitted,

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

Counsel for The Neiman Marcus Group LLC

CERTIFICATE OF CONFERENCE

I hereby certify that on December 2, 2025, counsel for Appellee conferred

with Terri Abernathy, counsel for Appellant Kelly Hancock, Acting Texas

Comptroller of Public Accounts, who stated that Appellant’s does not oppose the

relief sought herein.

/s/ Sinéad O’Carroll Sinéad O’Carroll

CERTIFICATE OF SERVICE

I hereby certify that on December 19, 2025, a true and correct copy of the

foregoing instrument was forwarded to all counsel of record by electronic filing in

accordance with the Texas Rules of Civil Procedure.

Terri M. Abernathy Assistant Attorney General OFFICE OF THE ATTORNEY GENERAL OF TEXAS General Litigation Division P.O. Box 12548, Capitol Station Austin, Texas 78711-2548 terri.abernathy@oag.texas.gov

Counsel for Appellant Kelly Hancock, Acting Texas Comptroller of Public Accounts

/s/ Sinéad O’Carroll Sinéad O’Carroll

EXHIBIT A

No. 15-25-00145-CV

IN THE COURT OF APPEALS

FOR THE FIFTEENTH JUDICIAL DISTRICT AUSTIN, TEXAS

Kelly Hancock, Acting Texas Comptroller of Public Accounts Appellant

The Neiman Marcus Group, LLC Appellee

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

MOTION FOR ADMISSION PRO HAC VICE OF BRITTANY P. STEPHEN

REEVES & BRIGHTWELL LLP

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

BAILEY CAVALIERI LLC

Attorneys for The Neiman Marcus Group LLC

I, Brittany P. Stephen, move the Court for permission to appear before the

Court pro hac vice, under the authority of the Rules Governing Admission to the

Bar of Texas, Rule XIX, as attorney for Appellee The Neiman Marcus Group,

and would show the Court the following:

1. My contact information is as follows:

Bailey Cavalieri LLC 10 W. Broad Street, Suite 2100 Columbus, Ohio 43215 T: 614-221-3155 F: 614-221-0479 bstephen@baileycav.com

2. I am associated with resident attorney Sinead O’Carroll who will

personally participate in this case on behalf of Appellee The Neiman Marcus

Group. Ms. O’Carroll is a practicing attorney and a member in good standing

with the State Bar of Texas. Her state bar number and contact information is as

follows:

Sinéad O’Carroll State Bar No. 24013253 Reeves & Brightwell LLP 3103 Bee Caves Rd, Suite 240 Austin, Texas 78746 T: 512-334-4500 F: 512-334-4492 socarroll@reevesbrightwell.com

Ms. O’Carroll is concurrently filing an unopposed motion recommending

that I be granted permission to participate in the proceeding before the Court.

3. I am an active member in good standing in the State of Ohio and

State of Florida.

4. I have not been the subject of disciplinary action by the Bar or courts of

any jurisdiction in which I have been licensed.

5. I have not been denied admission to the courts of any state or to any

federal court during the last five (5) years.

6. I am familiar with the State Bar Act, the State Bar Rules, and the

Texas Disciplinary Rules of Professional Conduct governing the conduct of

members of the State Bar of Texas. I will at all times abide by and comply with

those rules as long as this cause of action is pending and I have not withdrawn

as counsel from the proceeding.

7. In the last two (2) years, I have appeared in 1 case in Texas courts:

i. The Neiman Marcus Group LLC v. Glenn Hager, Texas Comptroller of Public Accounts, Cause No. D-1-DN-24- 005004, District Court of Travis County, Texas, Appealed.

8. Proof of payment from the Board of Law Examiners is attached as

Exhibit 1.

PRAYER

For these reasons, I ask this Court to grant my Unopposed Motion for Pro

Hac Vice Admission and allow me to appear before this Court in this proceeding

until the conclusion of this case.

Respectfully submitted,

BAILEY CAVALIERI LLC

/s/ Brittany P. Stephen Jameel S. Turner OH SBN 0078251 (pro hac vice application forthcoming) Brittany P. Stephen OH SBN 0092178 (pro hac vice application forthcoming) John P. Miller OH SBN 0097161 (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

Attorneys for The Neiman Marcus Group LLC

DECLARATION

My name is Brittany P. Stephen, my date of birth is October 23, 1989, and my business address is 10 W. Broad Street, Suite 2100, Columbus, OH 43215, United States of America. I declare under penalty of perjury that the foregoing is true and correct.

Executed in Franklin County, State of Ohio on the 18th day of December 2025.

/s/ Brittany P. Stephen Brittany P. Stephen

EXHIBIT 1

Board of Law Examiners

Appointed by the Supreme Court of Texas

December 09, 2025

Jameel Turner Via: E-Mail

Acknowledgment Letter Non-Resident Attorney Fee

According to Texas Government Code §82.0361, "a nonresident attorney requesting permission to participate in proceedings in a court in this state shall pay a fee of $250 for each case in which the attorney is requesting to participate."

This Acknowledgement Letter serves as proof that the Board of Law Examiners has received $250 in connection with the following matter:

Non-resident attorney: Brittany Stephen Case: 15-25-00145-CV Texas court or body: The Court of Appeals for the Fifteenth Judicial District

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ACCEPTED 15-25-00145-cv

FIFTEENTH COURT OF APPEALS AUSTIN, TEXAS

12/19/2025 12:00 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 12/19/2025 12:00:33 PM CHRISTOPHER A. PRINE

Clerk

Kelly Hancock, Acting Texas Comptroller of Public Accounts Appellant

The Neiman Marcus Group, LLC Appellee

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

UNOPPOSED MOTION IN SUPPORT OF ADMISSION PRO HAC VICE OF BRITTANY P. STEPHEN

REEVES & BRIGHTWELL LLP

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

BAILEY CAVALIERI LLC

Attorneys for The Neiman Marcus Group LLC

I, Sinéad O’Carroll, file this Unopposed Motion in Support of Brittany P.

Stephen’s Motion for Pro Hac Vice Admission to appear before this Court, which is

attached hereto as Exhibit A, and would respectfully show the Court the following:

1. I am associated with Brittany P. Stephen in this case. I am employed as

an attorney on this case and will personally participate in the litigation of this case

on behalf of Appellee The Neiman Marcus Group LLC.

2. I am a practicing attorney and a member in good standing with the State

Bar of Texas. My state bar number, office address, telephone number, fax number,

and email address are included in my signature below.

3. I find Brittany P. Stephen to be a reputable attorney, and I recommend

that the Court grant her permission to participate in this proceeding before the Court.

PRAYER

For these reasons, I ask the Court to grant Brittany P. Stephen’s Unopposed

Motion for Pro Hac Vice Admission and allow her to appear before this Court in

this proceeding until the conclusion of this case.

Respectfully submitted,

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

Counsel for The Neiman Marcus Group LLC

CERTIFICATE OF CONFERENCE

I hereby certify that on December 2, 2025, counsel for Appellee conferred

with Terri Abernathy, counsel for Appellant Kelly Hancock, Acting Texas

Comptroller of Public Accounts, who stated that Appellant’s does not oppose the

relief sought herein.

/s/ Sinéad O’Carroll Sinéad O’Carroll

CERTIFICATE OF SERVICE

I hereby certify that on December 19, 2025, a true and correct copy of the

foregoing instrument was forwarded to all counsel of record by electronic filing in

accordance with the Texas Rules of Civil Procedure.

Terri M. Abernathy Assistant Attorney General OFFICE OF THE ATTORNEY GENERAL OF TEXAS General Litigation Division P.O. Box 12548, Capitol Station Austin, Texas 78711-2548 terri.abernathy@oag.texas.gov

Counsel for Appellant Kelly Hancock, Acting Texas Comptroller of Public Accounts

/s/ Sinéad O’Carroll Sinéad O’Carroll

EXHIBIT A

No. 15-25-00145-CV

IN THE COURT OF APPEALS

FOR THE FIFTEENTH JUDICIAL DISTRICT AUSTIN, TEXAS

Kelly Hancock, Acting Texas Comptroller of Public Accounts Appellant

The Neiman Marcus Group, LLC Appellee

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

MOTION FOR ADMISSION PRO HAC VICE OF BRITTANY P. STEPHEN

REEVES & BRIGHTWELL LLP

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

BAILEY CAVALIERI LLC

Attorneys for The Neiman Marcus Group LLC

I, Brittany P. Stephen, move the Court for permission to appear before the

Court pro hac vice, under the authority of the Rules Governing Admission to the

Bar of Texas, Rule XIX, as attorney for Appellee The Neiman Marcus Group,

and would show the Court the following:

1. My contact information is as follows:

Bailey Cavalieri LLC 10 W. Broad Street, Suite 2100 Columbus, Ohio 43215 T: 614-221-3155 F: 614-221-0479 bstephen@baileycav.com

2. I am associated with resident attorney Sinead O’Carroll who will

personally participate in this case on behalf of Appellee The Neiman Marcus

Group. Ms. O’Carroll is a practicing attorney and a member in good standing

with the State Bar of Texas. Her state bar number and contact information is as

follows:

Sinéad O’Carroll State Bar No. 24013253 Reeves & Brightwell LLP 3103 Bee Caves Rd, Suite 240 Austin, Texas 78746 T: 512-334-4500 F: 512-334-4492 socarroll@reevesbrightwell.com

Ms. O’Carroll is concurrently filing an unopposed motion recommending

that I be granted permission to participate in the proceeding before the Court.

3. I am an active member in good standing in the State of Ohio and

State of Florida.

4. I have not been the subject of disciplinary action by the Bar or courts of

any jurisdiction in which I have been licensed.

5. I have not been denied admission to the courts of any state or to any

federal court during the last five (5) years.

6. I am familiar with the State Bar Act, the State Bar Rules, and the

Texas Disciplinary Rules of Professional Conduct governing the conduct of

members of the State Bar of Texas. I will at all times abide by and comply with

those rules as long as this cause of action is pending and I have not withdrawn

as counsel from the proceeding.

7. In the last two (2) years, I have appeared in 1 case in Texas courts:

i. The Neiman Marcus Group LLC v. Glenn Hager, Texas Comptroller of Public Accounts, Cause No. D-1-DN-24- 005004, District Court of Travis County, Texas, Appealed.

8. Proof of payment from the Board of Law Examiners is attached as

Exhibit 1.

PRAYER

For these reasons, I ask this Court to grant my Unopposed Motion for Pro

Hac Vice Admission and allow me to appear before this Court in this proceeding

until the conclusion of this case.

Respectfully submitted,

BAILEY CAVALIERI LLC

Attorneys for The Neiman Marcus Group LLC

DECLARATION

Executed in Franklin County, State of Ohio on the 18th day of December 2025.

/s/ Brittany P. Stephen Brittany P. Stephen

EXHIBIT 1

Board of Law Examiners

Appointed by the Supreme Court of Texas

December 09, 2025

Jameel Turner Via: E-Mail

Acknowledgment Letter Non-Resident Attorney Fee

This Acknowledgement Letter serves as proof that the Board of Law Examiners has received $250 in connection with the following matter:

Non-resident attorney: Brittany Stephen Case: 15-25-00145-CV Texas court or body: The Court of Appeals for the Fifteenth Judicial District

After satisfying the fee requirement, a non-resident attorney shall file a motion in the Texas court or body in which the non-resident attorney is requesting permission to appear. The motion shall contain the information and statements required by Rule 19(a) of the Rules Governing Admission to the Bar of Texas. The motion must be accompanied by this Acknowledgment Letter and by a motion from a resident practicing Texas attorney that contains the statements required by Rule 19(b). The decision to grant or deny a non-resident attorney's motion for permission to participate in the proceedings in a particular cause is made by the Texas court or body in which it is filed. For more information, please see Rule 19 of the Rules Governing Admission to the Bar of Texas and §82.0361, of the Texas Government Code, which can be found on the Board's website.

MAILING ADDRESS TELEPHONE: 512- 463-1621 - FACSIMILE: 512- 463-5300 STREET ADDRESS

Post Office Box 13486 WEBSITE: www.ble.texas.gov 205 West 14th Street, Ste.500

Austin,Texas 78711-3486 Austin, Texas 78701

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: 109307107 Filing Code Description: Motion Filing Description: Unopposed Motion in Support of Admission Pro Hac Vice of Brittany P. Stephen Status as of 12/19/2025 12:35 PM CST

Case Contacts

Name BarNumber Email TimestampSubmitted Status

Terri Abernathy terri.abernathy@oag.texas.gov 12/19/2025 12:00:33 PM SENT

Victoria Gomez victoria.gomez@oag.texas.gov 12/19/2025 12:00:33 PM SENT

Sinead O'Carroll socarroll@reevesbrightwell.com 12/19/2025 12:00:33 PM SENT

Jameel S.Turner jturner@baileycav.com 12/19/2025 12:00:33 PM SENT

Brittany P.Stephen bstephen@baileycav.com 12/19/2025 12:00:33 PM SENT

John P. Miller jmiller@baileycav.com 12/19/2025 12:00:33 PM SENT

Susan Farris sfarris@reevesbrightwell.com 12/19/2025 12:00:33 PM SENT

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

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Kelly Hancock, Acting Texas Comptroller of Public Accounts v. the Neiman Marcus Group (Kelly Hancock, Acting Texas Comptroller of Public Accounts v. the Neiman Marcus Group) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

§ 82.0361

Texas GV § 82.0361

Opinion

1. My contact information is as follows:

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