Patrick R. Gordon


For over 35 years, Pat has practiced in the area of tax, business, corporate and transactional law. Pat advises on issues concerning the tax and business aspects of domestic and international business structures and transactions, including mergers and acquisitions, corporate governance, joint ventures, corporations, partnerships and LLCs, in the domestic and international areas. He has extensive experience in complicated cross-border business and tax structuring matters. Pat has represented publicly traded and private companies in complex transactions and legal issues. He has represented taxpayers on tax controversy matters in Texas and against the IRS in administrative appeals, and before the U.S. Tax Court, U.S. District Courts, the Court of Appeals for the Fifth Circuit.

Pat is a Certified Public Accountant and is Board Certified in Tax Law by the Texas Board of Legal Specialization. Pat is a licensed real estate broker in Texas.

In 1994, Pat became a founding shareholder of Gordon Davis Johnson & Shane P.C.

Outside of the office, Pat serves as a Regent for the Texas Tech University System. Pat also served as the Texas Commissioner for Texas on the Rio Grande Compact Commission from 2006 to 2021. Pat was a member of the governing board for the Texas Department of Housing and Community Affairs. Pat also serves as a member of the governing board (and former Chairman and Vice Chairman) for the El Paso Children’s Hospital.


Pat’s hobbies include horseback riding and running. He also travels the world to climb mountains and scuba dive.

Pat’s extensive legal experience has led to authorship or co-authorship to multiple publications and speaking engagements.

Professional Affiliations and Accomplishments

  • Texas Super Lawyers® by Thomson Reuters, (Tax Law), 2007- 2010, 2014 - 2021
  • The Best Lawyers in America© by Woodward/White, Inc., (Corporate Law), 2006 - Present
  • The Best Lawyers in America© by Woodward/White, Inc., (Tax Law), 2006 - Present
  • Texas Best Lawyers® by Woodward/White, Inc., (Tax Law), 2012 - Present
  • Texas Best Lawyers® by Woodward/White, Inc., (Corporate Law, 2012 - Present
  • The Best Lawyers® - Lawyer of the Year in Corporate Law (El Paso), by Woodward/White, Inc., 2012, 2016, 2018, 2019, 2021
  • The Best Lawyers® - Lawyer of the Year in Tax Law (El Paso), by Woodward/White, Inc., 2012, 2014, 2016, 2017, 2018, 2020
  • “AV” Rated by Martindale-Hubbell® Peer Review Ratings, 1994 - Present


  • Author: “The Amoco Case: ‘The Implied Covenant to Seek Favorable Administrative Action,’” Texas Tech Law Review, 1983
  • Co-author: “Settlements in Maquiladora Cases Contain Planning Guidance,” Journal of International Tax, 1993
  • Co-author: “Planning for New and Existing Operations Under the U.S.-Mexico Income Tax Treaty,” Journal of Tax, 1994
  • Co-author: “Chihuahua: Tax Court Accepts IRS Withholding on Deemed Payments,” Journal of International Taxation, 1995
  • Co-author: “Treatise, U.S. Taxation of Foreign Corporations and Their Affiliates,” Warren, Gorham and Lamont, 1995
  • Author/Speaker for the State Bar of Texas Advanced Tax Law, 1994-1995; 1997
  • Author/Speaker for World Trade Institute, 1993-1997
  • Author/Speaker for Council for International Tax Education, 1994-1999
  • Author/Speaker for National Business Institute, 1994-1998
  • Author/Speaker for New York University, 1996
  • Author/Speaker for Global Education Services, 1997-1998
  • Author/Speaker for Alliance for Tax, Legal and Accounting Seminars, 1999-2004
  • Author/Speaker for Texas/Mexico Bar Association, 1999
  • Author/Speaker World Trade Center El Paso/Juarez, 1998-2000
  • Author/Speaker for State Bar of Texas International Law Section, 2001
  • Author/Speaker for University Autonoma de Cd. Juarez, 2004

Admissions & Qualifications

Texas, 1983

Board certified - Tax Law - Texas Board of Legal Specialization, 1989

Certified Public Accountant in Texas, 1988

Licensed Real Estate Broker in Texas, 1981

U.S. Tax Court, 1984

U.S. Court of Appeals for the Fifth Circuit, 1985


Texas A&M, B.B.A., 1980, with high honors

Texas Tech University, MBA, 1983, with high honors

Texas Tech University School of Law, J.D., 1983, with high honors

El Paso Texas Law Firm