Attorney

Salinas Office
Phone: 831.754.2444
Fax: 831.754.2011
Email: patrick@lomgil.com

Practice Areas

• 1031 Tax-Deferred Exchanges
• Business Formations, Mergers and Dissolutions
• Condominium Conversions
• Finance Transactions
• Homeowner Association Covenants, Conditions & Restrictions
• Real Estate Transactions
• Williamson Act Contracts

Education

• JD, Loyola Law School, Los Angeles, 1993
• BA, cum laude, Albion College, 1988

Patrick manages the Business and Real Estate Department for Lombardo & Gilles, where his knowledge of both accounting and business law makes him invaluable to clients in advising on various real estate and business transactions.

As a licensed attorney and certified public accountant, his knowledge of both the legal and tax implications of client business operations allows him to effectively conduct complex negotiations for the sale, expansion or merger of businesses. Patrick also advises clients on the legal and tax implications of the Williamson Act statute, agricultural leases and easement matters, incorporating or dissolving their business, and Section 1031 tax-deferred exchanges.

Prior to joining Lombardo & Gilles, Patrick started his career as a staff accountant for Ernst and Whinney in Los Angeles, conducting audits of both public companies and municipalities. After graduating from Loyola Law School in 1993, he worked for KPMG Peat Marwick on expatriate tax issues. He moved to Monterey County in 1994 and worked for law firms in both King City and Salinas. He has continually represented clients with respect to various corporate and real estate matters.

Patrick is a member of the Business Law Section of the State Bar of California and a member of the Monterey County Bar Association. He is on the Board of Directors for the Salinas YMCA and chaired the Board from 2009 - 2010. He has also been involved in the YMCA's community support campaign for each of the past fifteen years. Patrick is a graduate of Leadership Salinas Valley (Class 14) and also Monterey County AgKnowledge. Patrick has taught paralegal courses in contract law and corporate law at the University of California, Santa Cruz.

In his spare time, he enjoys spending time outdoors, either surfing, hiking or cycling.

Bar and Court Admissions

• California - 1993
• Northern District of California
• U.S. 9th Circuit Court of Appeals

Publications

• "Shifting the Risk of Loss of Product in Cold Storage Warehouses," with Jeffery R. Gilles,
  Coastal Grower Magazine, Fall, 2001
• "Records are the Key to Payment Under PACA",
  Coastal Grower Magazine, Spring, 2002
• "Factors to Consider in Deciding Whether to Incorporate in California or Delaware",
  Coastal Grower Magazine, Spring, 2003
• "Partial Business Disclosures by You and Your Attorney",
  Coastal Grower Magazine, Spring, 2005
• "Rights of Dissenting Shareholders",
  The Pinnacle,

Civic Involvement

• Salinas Community YMCA
• Leadership Salinas Valley