People

Overview

After spending several years as a trial and appellate litigator on a wide variety of civil matters in state and federal courts, Ben Geslison now focuses on representing businesses in resisting and challenging overzealous taxation by state and local governments. In that capacity, Ben has represented many clients in arbitrations, trials, and appellate proceedings, helping them save or recover substantial state and local taxes held to have been wrongly assessed.

Ben also regularly advises taxpayers on developments in the law; helps them prepare for and navigate state and local tax audits and refund claims; negotiates with taxing agencies on taxpayers’ behalf to settle disputed matters; represents taxpayers in protesting adverse audit results and tax assessments; and represents taxpayers in administrative appeals.

Ben is an active participant in several state-tax working groups that advise state taxing agencies as they evaluate, propose, and promulgate new state-tax regulations. He has provided substantive testimony, both oral and written, before state agencies and legislatures on important tax policy matters. He also regularly authors and co-authors briefs for amici curiae in appellate matters involving important legal issues and recently presented oral argument as amicus in the Texas Supreme Court, where he appears often on behalf of parties.

Ben has published articles on a variety of topics in several publications including the Harvard Journal of Law & Public Policy, Texas Review on Law & Politics, Defense Counsel Journal, Tax Management Real Estate Journal, Law360, and others.

Ben practices in the Houston, Texas office of Baker Botts L.L.P. He is licensed to practice in Texas, Oklahoma, Louisiana, and Wyoming, and is admitted to practice in the United States Supreme Court, the United States Courts of Appeals for the Second, Fifth, and District of Columbia Circuits, and the United States District Courts for the Northern, Southern, and Eastern Districts of Texas; the District of Colorado; and the Western District of Oklahoma.

Prior to attending Harvard Law School, Ben worked for several years as a Business Consultant for Accenture, assisting several of Silicon Valley's tech giants optimize their systems and business processes.

Admissions & Affiliations

  • State Bar of Texas
  • Louisiana State Bar
  • Oklahoma State Bar
  • Wyoming State Bar
  • United States Supreme Court
  • United States Court of Appeals for the Second Circuit
  • United States Court of Appeals for the Fifth Circuit
  • United States Court of Appeals for the District of Columbia Circuit
  • United States District Court for the Northern District of Texas
  • United States District Court for the Southern District of Texas
  • United States District Court for the Eastern District of Texas
  • United States District Court for the District of Colorado
  • United States District Court for the Western District of Oklahoma
  • Houston Bar Association
  • Pro Bono College of the State Bar of Texas

Education

  • J.D., Harvard Law School 2010
    cum laude
    Senior Editor & Business Manager, Harvard Journal of Law & Public Policy
    Dean’s Scholar: Advanced Legal Research, Antitrust, Foundations of Western Legal Thought
  • B.S., Biology, Brigham Young University 1999
    magna cum laude
    Golden Key National Honor Society

Experience

Tax Litigation:

  • Secured reversal and rendition for oilfield service equipment dealer in a dispute over proper tax classification of oilfield service equipment.  (Solaris Oilfield Site Serv’s v. Brown Cnty. Appraisal Dist., 688 S.W.3d 918 (Tex. App.—Eastland, 2024))
  • Secured victory for Lockheed Martin against the Texas Comptroller in the Texas Supreme Court in a franchise-tax dispute over F-16 sales to foreign allies. (Lockheed Martin v. Hegar, 601 S.W.3d 769 (Tex. 2020))
  • Prevailed before the Oklahoma Tax Commission for several natural gas compression service providers in disputes involving the proper sales-tax classification of their services. (e.g., In re Archrock Partners Operating, LLC, No. P-21-101-B (2024); In re USA Compression Partners, LLC, No. P-21-1-4-B (2024))
  • Successfully represented Kinder Morgan on appeal of a property tax valuation protest in which the trial court issued a directed verdict against Kinder Morgan after excluding its expert witnesses. (Kinder Morgan Prod. Co. LLC v. Scurry Cnty. Appraisal Dist., 637 S.W.3d 893 (Tex. App.—Eastland, 2021)
  • Obtained complete victory in the Texas Supreme Court for oilfield heavy-equipment dealers in a series of property-tax lawsuits against Texas counties that disagreed with a formula-based statute for valuing inventory held for lease. (E.g., EXLP Leasing LLC v. Galveston Cent. Appraisal Dist., 554 S.W.3d 572 (Tex. 2018)).
  • Represented LNG liquefaction company as amicus in a successful mandamus action brought by Occidental Chemical Corp. in the Texas Supreme Court, seeking to end duplicate taxation by two Texas counties of property located on the county border (In re Occidental Chemical Corp., 561 U.S. 146 (Tex. 2018).
  • Successfully obtained reversal of trial court's dismissal of a property-tax dispute for lack of jurisdiction (EXLP Leasing, LLC v. Webb County Appraisal District, 511 S.W.3d 227 (Tex. App.—San Antonio 2015, pet. denied)).
  • Successfully obtained dismissal and a victory on appeal of a lawsuit filed against a windfarm developer for its attempts to seek local tax incentives to facilitate the development of clean energy (Ellis v. Wildcat Creek Wind Farm LLC, No. 02-20-00050-CV (Tex. App.—Fort Worth Mar. 25, 2021, no pet.)
  • Successfully obtained nonsuit of an action filed by a county against a taxpayer and the county appraisal district, challenging a negotiated judgment settling a prior tax dispute between the taxpayer and the appraisal district. (Wise County v. USAC Leasing LLC & Wise County Appraisal Dist., No. CV19-03-204 (271st Dist. Ct., Wise County, TX).

Commercial Disputes:

  • Successfully obtained reversal in the Texas Supreme Court of a $13 million lower court judgment against an oil & gas lessee in a dispute over the construction of a will and the interest it devised (ConocoPhillips Co. v. Ramirez, No. 17-0822 (Tex. Jan. 24, 2020).
  • Successfully obtained reversal of adverse summary judgment on behalf of ConocoPhillips in a $63m contractual indemnity action and then affirmance by the Supreme Court of Texas. (Noble Energy, Inc. v. ConocoPhillips Co., 532 S.W.3d 771).
  • Successfully represented petitioner in asbestos case construing a provision of the Civil Practice & Remedies Code in the Texas Supreme Court (Union Carbide Corp. v. Synatzske et al, 438 S.W.3d 39 (Tex. 2014)).
  • Successfully represented closely-held oil and gas partnership, obtaining summary judgment in a fraud, breach of contract, and breach of fiduciary duty lawsuit concerning holdings worth over $1.5 billion. (Harrison v. Harrison Interests Ltd., et al, No. 2010-82117, 190th Dist. Ct.)
  • Successfully represented entrepreneur in a fraud suit against an oil & gas co-investor, obtaining injunctive relief and ultimate payment of $14 million. (Hopp v. Rieck et al, No. 12-cv-1522, 122nd Dist. Ct.)
  • Represented Halliburton against former subsidiary in complex dispute over proper application of contractual arbitration clauses (Halliburton Co. v. KBR, Inc., No. 2012-39503, Texas First Court of Appeals)

Securities and Class Actions:

  • Successfully obtained dismissal of a 10b-5 securities fraud case against offshore energy specialty services company (Izadjoo v. Helix Energy Solutions, 237 F.Supp.3d 492 (S.D. Tex. 2017))
  • Successfully obtained dismissal with prejudice of a derivative shareholder action for alleged breach of fiduciary duty (Markovich v. Willbros Group, Inc. et al, No. 2014-65392, 215th Dist. Court).
  • Represented Halliburton in two separate trips to the U.S. Supreme Court, in a 10b-5 securities class action addressing requirements for class certification in fraud-on-the-market suits (Erica P. John Fund, Inc. v. Halliburton Co., 563 U.S. 804 (2011); (Halliburton Co. v. Erica P. John Fund, Inc., 573 US 258 (2014)).
  • Represented amicus curiae, Chamber of Commerce of the United States supporting appellant in an appeal of an order certifying a class in an environmental contamination class action lawsuit (Prantil v. Arkema, Inc., No. 19-20723, 5th Circuit)

Regulatory:

  • Successfully obtained reversal of adverse summary judgment on behalf of a telehealth service provider in a suit against a state regulatory agency (Teladoc, Inc. v. Texas Medical Board, 453 S.W.3d 606 (Tex. App.—Austin 2014, pet. denied)).
  • Obtained a unanimous victory in the Texas Supreme Court in a state preemption case against a home-rule city. (Southern Crushed Concrete v. City of Houston, 398 S.W.3d 676 (Tex. 2013)).

Constitutional:

  • Represented amici curiae, former United States Attorneys General, supporting petitioners in the United States Supreme Court in a defamation action implicating the question whether courts or juries should decide whether speech is constitutionally protected or actionable (National Review, Inc. v. Mann & Competitive Enterprise Institute v. Mann, Nos. 18-1451 & 18-1477, U.S. Supreme Court)
  • Represented amicus curiae, National District Attorneys Association, supporting petitioner, in the United States Supreme Court, in a case involving the Fourth Amendment’s reasonable-suspicion standard (Kansas v. Glover, No. 18-556, U.S. Supreme Court)
  • Represented amici curiae, cake artists, in Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Commission, 138 S. Ct. 1719 (2018)
  • Represented amici curiae, U.S. Senators and U.S. Representatives supporting petitioner Trinity Lutheran in the United States Supreme Court, (Trinity Lutheran Church of Columbia, Inc. v. Comer, No. 15-577 (2016))
  • Represented amici curiae, U.S. Attorneys General & Secretaries of Education supporting petitioners seeking certiorari in the United State Supreme Court in a religious liberties case (Morgan v. Swanson, 132 S.Ct. 2740 (2012))
  • Represented inmate plaintiff in a § 1983 jury trial against prison guards for alleged use of excessive force and violation of constitutional rights (Adams v. Bailey, No. 4:12-cv-2520, S.D. Tex.).


Awards and Community

Awards

 

Ranked "Band 1" for Tax: State & Local by Chambers USA, 2024 & 2025

Best Lawyers® rated, 2024

Rated "AV Preeminent" by Peers and Judiciary (highest level) from Martindale-Avvo, 2018-2025