The Rebuttal Paragraph

Begin with a topic sentence which states a strong argument from the opposition.
Some ways to begin:
Some might believe...
The opposition may say...
The other side thinks...
Many people are in agreement that...

There are two ways you can go with the counter-claim/rebuttal paragraph:
a. You can admit the other side has a point, but show how their logic is faulty
Example:
Many people believe the answer to texting while driving is to use hands free
devices. Admittedly, this is a feasible option and may be better than tradition
hands-on texting. However, the driver is still suffering from the cognitive
distraction of performing another task while driving.
b. You can shoot down the other side, and show how they are wrong
Some may believe that texting while driving with hands free devices is the answer
to a ban on texting. However, it has been proven that it is not the actual process of
texting while driving that distracts the driver. It is the cognitive distraction, or the
thinking required in order to complete the task that distracts drivers.

End with restating your thesis (the claim for which you are arguing)

Example counter-claim and rebuttal paragraph:

Some may believe that texting while driving with hands free devices is the answer to a
ban on texting. However, it has been proven that it is not the actual process of texting
while driving that distracts the driver. It is the cognitive distraction, or the thinking
required in order to complete the task that distracts drivers. The majority of drivers will
still be distracted no matter if they are using a hands free device or the traditional form of
texting. Therefore, the only answer to texting and driving problem is for states to create
laws completely banning texting while driving.