Appellants’ Unopposed Second Motion for Extension of Time to File Appellant’s Brief Page 1 

No. 03-16-00250-CV ____________________________________________________ 

In the Court of Appeals

for the Third Judicial District

Austin, Texas ____________________________________________________ 

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

Ken Paxton, Attorney General of the State of Texas, 

Appellants, 

v.

Gulf Copper and Manufacturing Corporation, 

 Appellee.

____________________________________________________ 

On Appeal from the 201st Judicial District Court

Travis County, Texas

____________________________________________________ 

Appellants’ Unopposed Second Motion for Extension of Time to File

Appellants’ Brief ____________________________________________________ 

To the Honorable Third Court of Appeals:

Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken 

Paxton, Attorney General of the State of Texas, Appellants, file this unopposed 

second motion for extension of time to file their brief under Rule 10.5(b), and request 

that the time for filing their brief in this matter be extended for nine days, from 

November 28, 2016 to December 7, 2016, and in support show as follows:

ACCEPTED

03-16-00250-CV

13856968

THIRD COURT OF APPEALS

AUSTIN, TEXAS

11/17/2016 3:17:53 PM

JEFFREY D. KYLE

CLERK

 FILED IN 3rd COURT OF APPEALS AUSTIN, TEXAS 11/17/2016 3:17:53 PM JEFFREY D. KYLE Clerk
Appellants’ Unopposed Second Motion for Extension of Time to File Appellant’s Brief Page 2

1. Appellants’ Brief was originally due October 26, 2016. The court granted 

Appellants’ First Unopposed Motion for Extension of Time, making the Brief 

currently due on November 28, 2016.

2. Appellants request an additional nine days to file their Brief, extending the 

deadline to December 7, 2016.

3. This is Appellants’ second and final request to extend the time to file its Brief.

4. Good cause exists to grant this request:

a. This is a tax case with many moving parts.

b. Appellee and Appellants have almost diametrically opposed arguments 

about the proper interpretation of the applicable law, and there is very 

little appellate guidance. One of Appellee’s key arguments was first 

made in the trial brief. It has been challenging to draft Appellants’ Brief 

such that it addresses all issues, many of which are of first impression, 

and is concise, clear, and helpful to the court.

c. The Comptroller will need sufficient time to review the brief.

5. Thus it will not be possible to adequately prepare Appellants’ Brief by 

November 28, 2016.

6. This extension is not being sought for purposes of delay but rather so that a 

thorough and clear brief may be presented to the Court.
Appellants’ Unopposed Second Motion for Extension of Time to File Appellant’s Brief Page 3

7. Counsel for Appellees have conferred with Amanda G. Taylor, counsel for 

Appellee, and she is unopposed to this motion.

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

undersigned counsel; therefore, no verification is necessary under Texas Rule of 

Appellate Procedure 10.2.

9. Wherefore, Appellees Glenn Hegar, Comptroller of Public Accounts of the 

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

this motion be granted, and that the time for filing Appellants’ Brief be extended to 

December 7, 2016.

Respectfully submitted,

KEN PAXTON

Attorney General

JEFFREY C. MATEER

First Assistant Attorney General

BRANTLEY STARR

Deputy First Assistant Attorney General

JAMES E. DAVIS 

Deputy Attorney General for Civil Litigation

JACK HOHENGARTEN

Chief, Tax Division
Appellants’ Unopposed Second Motion for Extension of Time to File Appellant’s Brief Page 4

/s/ Charles K. Eldred 

CHARLES K. ELDRED

Assistant Attorney General, Tax Division

State Bar No. 00793681

P. O. Box 12548

Austin, Texas 78711-2548

512-475-1743

512-478-4013 (fax)

charles.eldred@oag.texas.gov

Attorneys for Appellants

CERTIFICATE OF CONFERENCE

I conferred with Amanda G. Taylor, counsel for Appellee, and she does not 

oppose this Motion.

/s/ Charles K. Eldred 

CHARLES K. ELDRED

CERTIFICATE OF SERVICE

I certify that a copy of this document was served on Amanda G. Taylor, James 

F. Martens, and Danielle V. Ahlrich, Martens, Todd, Leonard, Taylor & Ahlrich,

counsel for Appellee, by email and eservice on November 17, 2016. 

/s/ Charles K. Eldred 

CHARLES K. ELDRED