Opinion issued May 6, 2014

In The Court of Appeals For The First District of Texas ———————————— NO. 01-14-00150-CV ——————————— XENOS YUEN, TRUSTEE OF XENOS YUEN FAMILY IRREVOCABLE TRUST, Appellant V. WALLER COUNTY APPRAISAL DISTRICT, Appellee

On Appeal from the 506th District Court Waller County, Texas Trial Court Case No. 13-09-22124

MEMORANDUM OPINION On February 18, 2014, appellant filed a petition for permissive appeal in this court. See TEX. R. APP. P. 28.3; TEX. CIV. PRAC. & REM. CODE ANN. § 51.014 (West Supp. 2013). To be entitled to permissive appeal from an interlocutory order that would not otherwise be appealable, the requesting party must establish that: (1) the order to be appealed involves a “controlling question of law as to which there is a substantial ground for difference of opinion” and (2) an immediate appeal from the order “may materially advance the ultimate termination of the litigation.”

TEX. R. APP. P. 28.3(e)(4); TEX. CIV. PRAC. & REM. CODE ANN. § 51.014(d); TEX. R. CIV. P. 168. Here, appellant has not established that the order to be appealed involves a controlling question of law as to which there is a substantial ground for difference of opinion. Accordingly, appellant’s petition for permissive appeal is denied.

PER CURIAM Panel consists of Justices Keyes, Bland, and Brown.