Skip to Main Content
David N. Calvillo

David N. Calvillo

Partner

Heritage Plaza
1111 Bagby Street
Suite 2100
Houston, TX 77002
david.calvillo@nelsonmullins.com

David targets a multidisciplinary approach, and a variety of skill sets to his practice. He is a board-certified civil trial lawyer, professional neutral, Certified Public Accountant, and certified valuation professional. David has successfully tried, litigated, and arbitrated matters in diverse practice areas, including business torts, breach of contract, federal tax, property tax, business separation, ,...

David targets a multidisciplinary approach, and a variety of skill sets to his practice. He is a board-certified civil trial lawyer, professional neutral, Certified Public Accountant, and certified valuation professional. David has successfully tried, litigated, and arbitrated matters in diverse practice areas, including business torts, breach of contract, federal tax, property tax, business separation, , construction, shareholder rights, professional negligence, personal injury and wrongful death, employment, debt collection, and intellectual property matters.

David also actively serves as an arbitrator in commercial, construction, employment, international, and health law disputes with the American Arbitration Association, the American Health Lawyer’s Association, and in court-appointed and party-selected disputes. Fluent in Spanish, he is one of the few truly bilingual mediators and bilingual arbitrators available throughout the State of Texas.  David has conducted thousands of mediations throughout his tenured career and has earned the recognition of his peers as a Distinguished Credentialed Mediator.

With training and experience at the world’s largest public accounting firms, David advises and represents clients in financial and tax matters, including tax controversy and litigation.

David N. Calvillo

construction, shareholder rights, professional negligence, personal injury and wrongful death, employment, debt collection, and intellectual property matters.

David also actively serves as an arbitrator in commercial, construction, employment, international, and health law disputes with the American Arbitration Association, the American Health Lawyer’s Association, and in court-appointed and party-selected disputes. Fluent in Spanish, he is one of the few truly bilingual mediators and bilingual arbitrators available throughout the State of Texas.  David has conducted thousands of mediations throughout his tenured career and has earned the recognition of his peers as a Distinguished Credentialed Mediator.

With training and experience at the world’s largest public accounting firms, David advises and represents clients in financial and tax matters, including tax controversy and litigation.

David targets a multidisciplinary approach, and a variety of skill sets to his practice. He is a board-certified civil trial lawyer, professional neutral, Certified Public Accountant, and certified valuation professional. David has successfully tried, litigated, and arbitrated matters in diverse practice areas, including business torts, breach of contract, federal tax, property tax, business separation, ,... construction, shareholder rights, professional negligence, personal injury and wrongful death, employment, debt collection, and intellectual property matters.

David also actively serves as an arbitrator in commercial, construction, employment, international, and health law disputes with the American Arbitration Association, the American Health Lawyer’s Association, and in court-appointed and party-selected disputes. Fluent in Spanish, he is one of the few truly bilingual mediators and bilingual arbitrators available throughout the State of Texas.  David has conducted thousands of mediations throughout his tenured career and has earned the recognition of his peers as a Distinguished Credentialed Mediator.

With training and experience at the world’s largest public accounting firms, David advises and represents clients in financial and tax matters, including tax controversy and litigation.

Experience

The following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.

  • Shareholder, Houston-based national full-service business firm (2016-2024)
  • Member, regional commercial litigation boutique based in South Texas (2006-2016)
  • Auditor, global accounting firm
  • Tax Specialist, global accounting firm

Commercial Disputes

  • Represented a state-wide health care provider in a jury trial obtaining a favorable jury verdict and judgment resulting in a finding of fraud, conversion, and breach of fiduciary duty after presenting detailed forensic accounting evidence to the jury
  • Defended a business owner in a multi-million-dollar collection action resulting in the voluntary dismissal of the claim after asserting and developing counterclaims for usury and other lender liability causes of action
  • Represented a multi-national food products company and its Mexican affiliate in a cross-border contractual dispute exonerating the company of the original claim and obtaining a sizable favorable jury verdict and judgment on its counterclaim for fraud
  • Represented a commercial landowner obtaining a favorable sizable jury verdict and judgment against a national telecommunications carrier and others in a slander of title and business tort action
  • Represented a European winemaker and vineyard in a contractual dispute with a Texas-based company in obtaining a dismissal for lack of personal jurisdiction due to the company’s lack of sufficient connection with the United States
  • Represented a national real estate developer asserting claims of interference with existing and prospective contracts resulting in a substantial confidential settlement midway through an expected lengthy jury trial
  • Defended an entrepreneur against allegations of various business torts and purported violations of the Computer Fraud and Abuse Act resulting in a nominal nuisance pretrial settlement after favorable court rulings

Tax Controversy and Litigation

  • Successful representation of individual taxpayer in U.S. Tax Court relating to classification of wages resulting in a full concession adopting the taxpayer’s position
  • Favorable resolution of litigation in connection with challenges to county appraisal district’s proposed tax valuation of major energy company administrative headquarters
  • Favorable resolution of litigation involving purported property tax situs of company vehicular fleet
  • Favorable resolution of litigation involving property tax situs of international airlines’ fleet
  • Counseling clients on asserting tax refund claims for overpayment of fuels and income taxes
  • Representation of individual and corporate taxpayers in administrative matters before the Internal Revenue Service in audits, examinations, and Collection Due Process hearings

Nonprofit/Tax Exempt Organizations

  • Formed nonprofit entities and secured favorable determinations by the Internal Revenue Service of tax-exempt status
  • Counseling clients on governance and compliance matters

Tax Planning

  • Counseled clients on cross-border structuring incorporating business, income and estate tax planning to minimize overall global tax liability
  • Consulted with non-U.S. investors on business structure and operations to maximize business opportunities while minimizing overall tax liability and ensuring compliance with applicable obligations

Federal Tax Compliance

  • Performed applicable research and prepared thousands of individual, corporate, and partnership federal, state, and city income tax and federal and state employment tax returns
  • Counselling tax professionals in the tax compliance aspect of federal and state tax issues

Construction

  • Represented an owner, a governmental entity, in a construction defects action brought against the architects, engineers, and contractors resulting in a full recovery of the relevant insurance policies
  • Defended an engineer against allegations of design defects in a series of commercial projects throughout the State of Texas resulting in a very favorable nuisance settlement
  • Defended an architect against allegations of design defects in a custom residential project resulting in a favorable nominal nuisance settlement

Special Master

  • Appointed as a Special Discovery Master in over two dozen commercial construction cases by multiple state district courts to assist the courts in resolving discovery disputes
  • Appointed as a Discovery Master in an automotive products liability action brought against a global automaker and a well-known industry supplier of technology
  • Appointed as a Special Master to issue a Report and Recommendation to the Court on the applicability of privacy restrictions to the production of detailed medical and financial records

Recieverships 

  • Appointed as a Receiver to preserve the marital estate, including the management and operation of the family’s statewide ambulance business monitoring and approving only reasonable and necessary business expenses
  • Appointed as a Receiver to gather financial information and related data to provide the court with valuations for several ongoing energy-related businesses located throughout North America
  • Appointed as a Receiver to collect a judgment rendered against an ongoing health care business
  • Appointed as a Receiver to preserve the marital estate, including managing and operating the family’s extensive real estate development business, and to manage and initiate litigation to preserve and maximize the value of the estate
  • Selected as a Receiver for the benefit of a European creditor to preserve the collateral securing large loans advanced to a health care practice, including liquidating assets to satisfy the debt
  • Selected as a Receiver for the benefit of a nationwide lending institution to preserve collateral and maximize its value, including the management and operation of an apartment complex located in deep South Texas

Personal Injury

  • Secured a multi-million-dollar recovery for the surviving family members of a deceased in a wrongful death and survivorship action resulting from a tractor-trailer collision
  • Defended a nationwide transportation company in deep South Texas and obtained a fully favorable verdict and judgment exonerating its driver and the company from allegations of negligence
  • Represented an individual severely injured in a vehicular collision with a tractor-trailer owned by a nationwide transportation company and accepted a substantial settlement during the jury trial
  • Prosecuted a medical malpractice and medical device products liability action resulting in the health care provider’s insurance carrier tendering its full policy limits as well as an abundant settlement by the device manufacturer
  • Defended a nationwide poultry company in deep South Texas and obtained a defense verdict and judgment exonerating the company and its driver from allegations of negligence

Education

  • Georgetown University Law Center, LLM
  • University of Texas School of Law, JD
  • University of Texas - Pan American, BBA

Admissions

  • Texas, 1989
  • U.S. District Court for the Eastern District of Texas
  • U.S. District Court for the Northern District of Texas
  • U.S. District Court for the Southern District of Texas
  • U.S. District Court for the Western District of Texas
  • U.S. Court of Federal Claims
  • U.S. Tax Court
  • U.S. Court of Appeals for the Fifth Circuit

Clerkships

  • Judicial Intern, The Honorable James P. Wallace, Texas Supreme Court

Practice Areas

Industries

The bar rules of some states require that the standards for an attorney's inclusion in certain public accolades or recognitions be provided. When such accolades or recognitions are listed, a hyperlink is provided that leads to a description of the respective selection methodology.

  • Texas Super Lawyers, Super Lawyers® (2007-2024)
  • Rated AV Preeminent®, Martindale-Hubbell Peer Review Ratings™ (2012-2024)
  • “Top Lawyer”, Houstonia Magazine (2019-2022)
  • University of Texas School of Law Alumni Association, Steering Committee, Houston 
  • Texas Bar Foundation, Fellow; Board of Trustees (2023-present)
  • State Bar of Texas
    • Board of Directors (2020-2023)
    • Council, ADR Section
    • Council, Hispanic Issues Section
  • American Law Institute, elected member
  • American Board of Trial Advocates
  • Hispanic National Bar Association, former National Membership Chair
  • Mexican American Bar Association, former State Treasurer
  • National Association of Certified Valuation Analysts
  • Institute for Transnational Arbitration
  • American Arbitration Association, Roster of Neutrals
  • American Health Lawyers Association, Roster of Neutrals
  • Hispanic Bar Association of Houston, Board of Directors
  • St. Thomas More Society of Houston, Member; President (2020-2021)
  • Boy Scouts of America (now known as Scouts BSA)
    • Assistant Scoutmaster- Boys Troop 7, 598, and 1282
    • Assistant Scoutmaster- Girls Troop 48
  • St. Bartholomew, Katy, Texas/ St. John Vianney- Houston, Texas
    • Lector
    • Extraordinary Minister
  • Avila Institute, Board of Directors
  • Corazon Puro, Board of Directors