That write up in TMZ didn’t say whether or not if Tommy Lee Jones was suing the Coen Bros. or Paramount, they just said he was suing the “film makers”, well the Coen Bros. are film makers so I assumed he was suing them. When more articles started getting on the web, they all say he is suing Paramount.
Like this one here:
http://www.eonline.com/uberblog/b27700_tommy_lee_jones_says_no_money_from_no.html
Kev
K'Brocking 
Not to be nitpicky, but the first article also said he was suing Paramount, not the Coen Brothers:
“In the lawsuit, Tommy says Paramount Pictures paid a reduced upfront fee for him to be apart of the film — but says the studio needs to shell out a hell of a lot more dough — now that the film is an Oscar winning hit.”
It’s a fairly common arrangement in Hollywood for an actor to be offered “points” rather than cash, especially if it’s questionable whether a film will be a hit (if they’re sure a film will be a hit they might offer a higher upfront rather than risk giving profits away.) If the film makes no profit or loses money the actor gets only whatever he was paid upfront (as happened here) and if it makes a profit they get a percentage, often on a sliding basis – the more profit the higher the points. Of course Tommy was dumb for trusting Paramount because they will cook the books any way they like to make it look like there was no profit, even if there was. This is called “Hollywood accounting.”
Not to be nitpicky, but the first article also said he was suing Paramount, not the Coen Brothers:
“In the lawsuit, Tommy says Paramount Pictures paid a reduced upfront fee for him to be apart of the film — but says the studio needs to shell out a hell of a lot more dough — now that the film is an Oscar winning hit.”
It’s a fairly common arrangement in Hollywood for an actor to be offered “points” rather than cash, especially if it’s questionable whether a film will be a hit (if they’re sure a film will be a hit they might offer a higher upfront rather than risk giving profits away.) If the film makes no profit or loses money the actor gets only whatever he was paid upfront (as happened here) and if it makes a profit they get a percentage, often on a sliding basis – the more profit the higher the points. Of course Tommy was dumb for trusting Paramount because they will cook the books any way they like to make it look like there was no profit, even if there was. This is called “Hollywood accounting.”