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NO. 03-17-00597-CV

_______________________________________________

IN THE COURT OF APPEALS

THIRD JUDICIAL DISTRICT OF TEXAS

AT AUSTIN 

_______________________________________________

Glenn Hegar, Comptroller of Public Accounts of the State of Texas; 

and Ken Paxton, Attorney General of the State of Texas,

Appellants

v.

Compass Directional Guidance, LLC, 

Appellee.

UNOPPOSED FIRST MOTION FOR EXTENSION 

OF TIME TO FILE APPELLEE’S BRIEF

TO THE HONORABLE THIRD COURT OF APPEALS:

Appellee Compass Directional Guidance, LLC (“Compass”) moves 

pursuant to Rules 10.5(b) and 38.6(d) of the Texas Rules of Appellate 

Procedure, asking that this Court grant a 2-week extension of time for filing 

their Appellee’s Brief from December 18, 2017 until December 29, 2017. 

This Motion is UNOPPOSED by Appellants Glenn Hegar, Comptroller of 

Public Accounts of the State of Texas, and Ken Paxton, Attorney General of 

the State of Texas. 

ACCEPTED

03-17-00597-CV

21265728

THIRD COURT OF APPEALS

AUSTIN, TEXAS

12/13/2017 1:03 PM

JEFFREY D. KYLE

CLERK

 FILED IN 3rd COURT OF APPEALS AUSTIN, TEXAS 12/13/2017 1:03:21 PM JEFFREY D. KYLE Clerk
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I. INTRODCUTION

1. Appellants are Glenn Hegar, Comptroller of Public Accounts of 

the State of Texas; and Ken Paxton, Attorney General of the State of Texas.

2. Appellee is Compass Directional Guidance, LLC.

II. ARGUMENT & AUTHORITIES

5. Compass’s brief is currently due on Monday, December 18, 

2017.

6. Compass needs additional time to prepare this brief based on 

the following circumstances:

a. In the time period since the Comptroller’s Appellant’s 

Brief was filed on November 28, counsel Jimmy Martens, who plays an 

integral role in the preparation and editing of Compass’s brief, has been 

required to devote time to other matters.

b. Mr. Martens: (1) was involved in a four-day bench trial in 

Travis County District Court; (2) has traveled out-of-town for a client 

meeting; (3) acted as the presiding officer at the UT Taxation Conference;

(4) has a deadline on December 15, 2017 to file a written closing and 

proposed judgment in Cause No. D-1-GN-11-001514, pending before the 

353rd District Court of Travis County; and (5) has a Reply to the Position 

Letter due on December 28, 2017, in Administrative Hearing No. 113,938
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pending before the Administrative Hearings Division of the Comptroller of 

the State of Texas. 

b. Counsel Lacy Leonard, the lead trial lawyer on this matter 

who plays an important role in preparation of Compass’s brief: (1) has a 

Reply to the Position Letter due on December 14, 2017, in Administrative 

Hearing Nos. 113,091, 113,836, 114,012, 114,013, and 114,014 pending before 

the Administrative Hearings Division of the Comptroller of the State of 

Texas; (2) has a Reply to the Position Letter due on December 20, 2017, in 

Administrative Hearing No. 114,009 also pending before the Administrative 

Hearings Division of the Comptroller of the State of Texas; and (3) has a 

deadline to file exceptions on December 20, 2017, in SOAH Hearing Nos. 

304-17-5827.13, 304-17-5828.13, 304-17-5829.13, and 304-17-5830.13

pending before the State Office of Administrative Hearings. These tasks 

have prevented Ms. Leonard from devoting a sufficient amount of time to 

prepare the Appellee’s Brief.

7. Compass seeks a 2-week extension, moving the deadline from 

December 18 to December 29, 2017.

8. The requested extension of Compass’s Appellee’s Brief deadline 

will not prejudice any party.
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9. No extension of time has previously been requested by or 

granted to Appellee in this appeal. 

10. The $10.00 filing fee has been submitted in connection with this 

Motion.

III. PRAYER

For these reasons, Appellee respectfully prays, without any opposition 

of Appellants, that this Court grant a 2-week extension of time to file 

Appellee’s Brief from December 18, 2017, to December 29, 2017.

Respectfully submitted,

MARTENS, TODD, LEONARD & AHLRICH

By: /s/ Lacy L. Leonard

Lacy L. Leonard

State Bar No. 24040561 

lleonard@textaxlaw.com

James F. Martens

State Bar No. 13050720

jmartens@textaxlaw.com 

301 Congress Ave., Suite 1950

Austin, Texas 78701

Telephone: (512) 542-9898

ATTORNEYS FOR APPELLEE

COMPASS DIRECTIONAL GUIDANCE, LLC
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CERTIFICATE OF CONFERENCE

As required by Texas Rule of Appellate Procedure 10.1(a)(5), I certify 

that counsel for Appellant made a reasonable attempt to confer with all

counsel about the merits of Appellee’s Motion. Beth Klusmann, Attorney

for Appellants is unopposed.

/s/ Lacy L. Leonard

Lacy L. Leonard

CERTIFICATE OF SERVICE

I hereby certify that a true and correct copy of the foregoing 

Unopposed First Motion for Extension of Time to File Appellees’ Brief has 

been electronically filed and served on all counsel below on December 13, 

2017. See Tex. R. App. P. 9.2(c)(1), 9.5(b)(1).

Beth Klusmann

First Assistant Attorney General

beth.klusmann@oag.texas.gov

Office of the Attorney General

P.O. Box 12548 (MC 059)

Austin, Texas 78711-2548

Tele: (512) 936-1700

Fax: (512) 474-2697

/s/ Lacy L. Leonard

Lacy L. Leonard