People

Paul Elliott Baker Botts Houston
Paul R. Elliott
Partner | General Counsel

Overview

Paul Elliott has been a trial lawyer for over 30 years and has represented clients in a variety of commercial, securities, tax and class action lawsuits and arbitrations, throughout the country and internationally. He also served as Deputy General Counsel before being appointed the firm’s General Counsel in 2024. In this position, he advises his partners and other colleagues on professional, ethical and other matters.

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

Admissions & Affiliations

  • State Bar of Texas
  • State Bar of Colorado
  • United States Courts of Appeals for the Third, Fifth, Seventh and Federal Circuits
  • United States District Courts for the Northern, Southern, Eastern and Western Districts of Texas
  • United States Supreme Court
  • Houston Bar Association
  • Texas Bar Foundation
  • J.D., The University of Texas School of Law 1989
    Executive Editor, Texas Law Review
  • B.B.A., Finance, The University of Texas 1986
    with honors
    Beta Gamma Sigma

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
  • CB&I – defense of client in jury trial involving allegations of state securities fraud
  • 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 and Community

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