Mark D. Patton

Mark D. Patton

Partner vCard
520.629.4456 office
520.879.4739 fax
One S. Church Avenue
Suite 700
Tucson, AZ 85701

Mr. Patton is a partner in the firm’s Tucson office. He helps businesses make deals happen. His experience includes business formations, restructurings, mergers/acquisitions, private placements, and joint ventures, many of which involve real estate. As a certified public accountant (CPA) and former tax consultant, Mr. Patton also helps clients with tax issues that arise in these business transactions. He is particularly well regarded for his ability to listen to clients and describe difficult concepts in a clear, understandable way.

Mergers and Acquisitions. Mr. Patton has represented both buyers and sellers in mergers and acquisitions in a variety of industries including healthcare, software, freight shipping, energy, information technology services and general merchandising. He is also experienced assisting clients with private offerings of securities to acquire and expand businesses.

Some of his recent work in this area includes: 

  • Representing an information technology services provider in purchasing another provider, allowing our client to expand into Arizona. 
  • Assisting a first-time business owner to acquire a pharmacy with financing from the U.S. Small Business Administration. 
  • Representing a high-voltage transmission line contractor in a $131 million merger with a public company. 
  • Representing a client in the golf accessory and equipment business in a private offering to raise capital to acquire a complementary business, which enabled our client to expand into new product markets.

Business Transactions Involving Real Estate. Much of Mr. Patton’s practice is fueled by business deals involving real estate. Mr. Patton regularly assists clients with commercial real estate purchases and sales, leases, financing, loan restructuring, title work and due diligence. Leveraging his corporate background, he also assists clients with forming real estate joint ventures and conducting private offerings to finance real estate projects. His tax background allows him to help clients with the tax aspects that arise in real estate transactions, including issues with cancellation of debt in loan restructurings and section 1031 like-kind exchanges.

A few of Mr. Patton’s recent business deals involving real estate include: 

  • Representing a company in conducting a private offering to raise capital to purchase a loan secured by real estate, followed by an acquisition of the real estate securing the loan through a deed in lieu of foreclosure transaction. 
  • Representing a client engaging in a Section 1031 like-kind exchange of commercial property in southern Arizona. 
  • Representing the capital partner in negotiating a joint venture to develop a ground-up multi-family real estate project in the greater Chicago area.
  • Representing a client in entering into a joint venture to acquire and rehabilitate a multi-family property in Tucson, Arizona. 
  • Representing a client in a joint venture to assemble multiple adjacent properties for redevelopment in the Phoenix metropolitan area.
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Business Contracts and Structuring. Mr. Patton helps clients with business formation, entity selection, corporate structuring and restructuring, corporate succession, contract drafting and negotiation, and related matters. He regularly helps clients with their day-to-day contracting needs such as consulting agreements, non-disclosure agreements, and service agreements.

His recent work in this area includes: 

  • Drafting a management services agreement for a national restaurant chain in connection with the acquisition of restaurants owned by a franchisee. 
  • Helping a real estate developer with corporate restructuring and succession planning issues. 
  • Preparing a services agreement to allow a client to partner with another firm in the same industry to expand the client’s geographical territory in which it can offer services.

Tax Background. Mr. Patton is a certified public accountant (CPA). Before he became a lawyer, he consulted with businesses and individuals on tax compliance and planning issues at an accounting firm in Tucson, Arizona.

Related News

Arizona, New Mexico attorneys selected as Southwest Super Lawyers
Annual listings reflect peer recognition and professional achievement
Equity partners, elections to partnership announced
Gordon, Patton named equity partners; Enriquez, Erb, Light elected to partnership


  • Presenter, "Getting Started: Choice of Entity and Limiting Liability" and "The Basics of Contracting with Third Parties," Entrepreneurs Initiative, 2010
  • Presenter, "What You Need to Know about Consulting Agreements," American Society of Consulting Arborists, 2008 Annual Conference
  • Panelist, Small Business Association e200 Entrepreneurship Class

Related Publications

  • Author, “Quasi-Community Property in Arizona: Why Just at Divorce and Not Death?” 47 Ariz. L. Rev. 167


  • University of Arizona, James E. Rogers - Magna Cum Laude
  • Tucson Lifestyle Magazine - Tucson's Top Lawyers - Corporate Law, 2011
  • Super Lawyers Southwest Rising Stars - Securities and Corporate Finance, 2013-2015
  • AZ Business Magazine - "Arizona's Top Attorneys" - Mergers and Acquisitions, 2014
  • Arizona Law Review - Member

Other Info


J.D., magna cum laude, University of Arizona, James E. Rogers College of Law, 2005, Order of the Coif
B.S., summa cum laude, University of Arizona, 2000

Bar Admissions

Arizona, 2006

Memberships & Affiliations

  • Invest Southwest, Mentor Team Member, 2009, 2010
  • Eller College of Management at the University of Arizona, Adjunct Professor, Accounting 521 - Business Law and Accounting 420/520 - Introduction to Federal Taxation
  • Tu Nidito, Board Member, 2007-2010
  • J Reuben Clark Law Society, Past President and Founding Board Member of Southern Arizona Chapter (2007-Present), Mountain Area Secretary (2010-2012); Southwest Area Director (2013-Present), 2007-present
  • Catalina Council Boy Scouts of America, Board Member, 2013-present
  • Business Law Section of the Arizona State Bar Association, Executive Council, 2012-2015