Gary J. Elkins

Firm: Elkins, PLC
Location: New Orleans - LA

  • 201 St Charles Ave, Suite 4400
    New Orleans, LA 70170
  • Tel : 504.529.3600
  • Fax : 504.529.7163

Gary Elkins founded Elkins, PLC in 1989. Gary engages in a broad-ranging general business practice, including real estate development, federal and state tax credits, partnership, corporate and securities matters, mergers and acquisitions. He is a commercial litigator, experienced in tax-related litigation, administrative alternatives for resolution of tax disputes through the Internal Revenue Service appeals procedures, and bankruptcy litigation.

Gary represents both privately and publicly held companies with respect to recapitalizations, corporate finance and federal securities law compliance. He has served as an arbitrator of securities disputes for the New York Stock Exchange and has been retained on numerous occasions as an expert witness in securities law and tax litigation matters. He has also served on the Securities Law Committee of the Young Lawyer’s Division of the American Bar Association.

Gary represents and advises public entities and private developers in major real estate developments. Gary is nationally recognized for his expertise with respect to federal tax incentives, including Historic Rehabilitation Tax Credits, conservation contributions (facade easements), and low income housing tax credit(s), New Market Tax Credits and real estate syndications and tax representation of historic property development on a nationwide basis. He has served either as general counsel or special tax counsel for most of the residential real estate developments presently located in the Historic Warehouse District in New Orleans. Most recently he assisted in the drafting of the newly adopted Texas State historic tax credit statue, and currently represents a number of new developments that are utilizing the credit.

Courts Admitted

  • U.S. Supreme Court
  • All Louisiana State Courts
  • U.S. District Courts for the Eastern, Middle, and Western Districts of Louisiana
  • U.S. Court of Appeals for the Fifth Circuit
  • U.S. Court of Appeals for the District of Columbia
  • U.S. Tax Court
  • U.S. Court of Military Appeals
  • Federal Claims Court

Honors & Awards

  • Board Certified Tax Attorney – Louisiana Tax Specialization Board
  • The Best Lawyers in America (Taxation, Real Estate and Trusts & Estates)
  • Outstanding Lawyers of America
  • Louisiana Super Lawyers
  • Who’s Who in American Law
  • The Bar Register of Preeminent Lawyers
  • Martindale-Hubbell Law Directory – AV Rating
  • Navy Achievement Medal awarded by Secretary of the Navy


  • Georgetown University Law Center, LL.M. in Taxation, 1979
  • Louisiana State University Law School, J.D., 1976
  • Louisiana State University, B.A., 1974

Elkins, PLC

Elkins, PLC provides comprehensive services to clients involved with the development and restoration of historic properties, including structuring of financing, negotiations with tax credit investors, real estate and tax issues involved in the acquisition, construction, placement in service, operation and exit strategies for historic projects. Our Team has more than thirty years of experience in representing owners, developers, investors and lenders on projects throughout the U.S. that rely upon Federal and State Historic Rehabilitation Tax Credits as an integral part of their financing structure, equating to billions of dollars of development. We are widely recognized for our work with Historic Rehabilitation Tax Credits.