George A. Patterson  III - Bowles Rice LLP

George A. Patterson III

Listed in Best Lawyers since 2007

George Patterson is a partner in the Charleston office of Bowles Rice and a member of the Coal, Oil & Gas Practice Group.  He has a wide variety of legal experience, but now limits his practice to matters involving oil and gas, coal and commercial real estate law.  

Mr. Patterson is a Trustee of the Energy and Mineral Law Foundation and served as chairman of its Oil and Gas Committee (1996 - 1997). He was named to Best Lawyers in America in the area of oil and gas law and named a 2010 West Virginia Super Lawyer in the Business/Corporate practice area.

He is frequently invited to write and speak for legal and industry publications and meetings.  He authored “Is a Gas Purchase Agreement Subject to UCC Section 2-306 17,” E. Min. L. Inst. Ch. 18 (1997).  He co-authored the appendix for “Conflicting Rights and Interests Among Oil and Gas Lessees, Surface Owners and Other Interest Holders,” by Russell L. Schetroma, Esq., West Virginia, 23 Energy & Min. L. Inst. Ch. 9, page 289 (2002).

His presentations include:  “Royalty Litigation After Tawney”, at the 2006 Appalachian Producers Seminar in Pittsburgh, Pennsylvania.; “Conflicts in Operations: SMCRA and Coal, Oil & Gas, and Timber Operations” for the Oil and Gas View; 31st Kentucky Mineral Law Conference in Lexington, Kentucky (2006) with William Herilhy and George Shukis; “A Proper Oil and Gas Loan” at the 2006 West Virginia Bankers Association and Independent Oil and Gas Association seminar in Charleston, West Virginia; “Coal Bed Methane Ownership” at the 2004 Appalachian Producers Seminar, Lexington, Kentucky; “Gas Purchase Contracts After Enron: The Producer View,” at the 2003 Appalachian Producers Seminar, Charleston, West Virginia; “Oil and Gas Operations: Areas of Mutual Interest” at the 23rd Annual Institute Energy and Mineral Law Foundation, Baltimore, Maryland (2002).

Mr. Patterson graduated, magna cum laude, from West Virginia University in 1976, and received his law degree in 1979 from West Virginia University College of Law.  While attending law school, he served as managing editor of the West Virginia Law Review and was an instructor of accounting at West Virginia University College of Business. 

He is admitted before the West Virginia Supreme Court, the U.S. District Courts for the Northern and Southern Districts of West Virginia and the United States Court of Appeals for the Third Circuit.  He is a member of the West Virginia State Bar and the West Virginia Bar Association.

West Virginia UniversityBSBA 1976West Virginia UniversityJ.D. 1979

Case History

From Six-Figure Tax Assessment to Six-Figure Refund

When a natural gas producer/wholesaler asked Bowles Rice to take over its representation (from another practitioner) in challenging a six-figure severance tax assessment, the originating Bowles Rice attorney – from the Energy group – brought in a member of the firm’s state tax controversy team and, together, they achieved not only a reversal of the assessment, but a six-figure refund for the client. 

This outstanding outcome involved first a proactive and aggressive  analysis of both the legal and economic circumstances of the case (hence, the refund claim), followed by careful preparation and presentation of evidence, including expert gas market testimony, at the evidentiary hearing before the State Tax Commissioner’s own hearing examiner.  Despite an adverse ruling by the Commissioner’s examiner, because of the strong record made before him, the attorneys’ appeal to the Circuit Court, following briefing and effective oral argument, resulted in a complete reversal, overruling the assessment and granting the refund.  The State did not seek an appeal, making the taxpayer’s victory final.

Office Location

600 Quarrier Street
Charleston, WV 25301
United States

Lawyer of the Year Awards

2012 Lawyer of the Year in Oil and Gas Law of the Charleston-WV Metro Area
George A. Patterson III has earned a Lawyer of the Year award for 2012!

Practice Areas

Oil and Gas Law