Paul R. Elliott

Deputy General Counsel Special Counsel


P: +1.713.229.1226
F: +1.713.229.2726
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Paul Elliott has represented clients in a variety of lawsuits and arbitrations throughout the country and internationally. He has represented large and small companies in complex business disputes, both as plaintiffs and as defendants, in federal securities class actions, and in litigation of federal and state tax matters. His experience includes a trial against the IRS over the valuation of an interest in Major League Baseball franchise, and over one thousand lawsuits throughout Texas concerning state property tax matters. He also assisted his client in a $274 million international arbitration claim, receiving a $121 million award on his client's counterclaims. Mr. Elliott has handled national and regional commercial disputes, including the defense of class and state attorney general actions.

Mr. Elliott served as a law clerk to the Honorable Homer Thornberry of the United States Court of Appeals for the Fifth Circuit.

Related Experience

Energy Litigation and Arbitration Disputes

  • Confidential – international arbitration (Dubai) relating to the supply of security services in Afghanistan, with complete dismissal of opponents’ $50 million claim and award to client of $44 million
  • Lyondell – multiple domestic and international arbitrations involving global chemical joint ventures and award to client of $121 million
  • Drummond Coal –dispute over lease and value of coal and coalbed methane in Illinois Basin
  • Australian­American Energy Co. – injunction and arbitration action involving coal­-to-liquids project
  • Imperial Sugar – action seeking to enforce coal supply agreement
  • NRG – arbitrations of disputes over lignite supply and coal pricing
  • Noble Drilling – dispute concerning $150 million upgrade and agreement for a deepwater semisubmersible drilling rig
  • Dynegy – injunction action concerning acquisition of Enron pipeline
  • HL&P – defense of fraud and breach of contract claims involving lignite leases with lost profit claims of $1 billion
  • HL&P – disputes concerning long-­term lignite and coal supply for an electrical generation station
  • Occidental Chemical – dispute concerning environmental indemnification, cost sharing and liability as part of an asset purchase agreement
  • StarTex Power - dispute over tax sharing provisions in merger agreement

Tax Controversy and Estate Litigation

  • Confidential – U.S. Tax Court trial against IRS concerning valuation of the estate’s ownership in a Major League Baseball franchise
  • Exterran/Archrock – litigation in over a thousand cases throughout Texas over ad valorem valuation of oilfield compressors as dealer heavy equipment inventory
  • GDF Suez – property tax dispute over value of coal-fired generating plant
  • HL&P – ad valorem taxation of lignite reserves used as fuel for electric generating facility
  • Confidential – multiple litigation matters involving trusts and estates of $1.5 billion
  • Confidential – shareholder dispute among heirs to estate and business

Securities and Other Complex Litigation

  • Boeing – defense of whistleblower and qui tam action involving the NASA Space Shuttle program
  • Leading Energy Company – internal investigation and defense of potential SEC and U.S. Attorney actions
  • Lyondell – defense of multiple securities actions involving $12.2 billion merger with Basell
  • Cobalt – defense of federal and state securities class actions involving FCPA issues
  • Willbros – defense of federal and state securities actions
  • CCH – trade secret dispute involving state legislation software
  • Glenmede Trust – defense of securities and derivative action
  • Mesa Inc. – defense of class and derivative actions alleging securities fraud, breach of fiduciary duty and breach of contract
  • Pennzoil – injunction action concerning merger with Shell

Pharmaceutical Litigation

  • Merck & Co., Inc. – multistate defense of products liability claims involving pediatric vaccines
  • Merck & Co., Inc. – defense of products liability litigation involving refocoxib (Vioxx™)
  • Leading pharmaceutical manufacturer – pre­launch litigation risk assessment of proposed new drug
  • Leading pharmaceutical manufacturer – national counsel for vaccine products liability litigation
  • Knoll Pharmaceuticals – multiple state and class actions involving RICO and antitrust claims concerning levothyroxine sodium (Synthroid™)
  • Roche – breach of contract action involving diabetes testing devices and alleged lost profits of $353 million

Awards & Community

Received AV Peer Review Rating (highest level) from LexisNexis Martindale-Hubbell, 2006-2018


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