John M. Goralka

John M. Goralka is Senior Counsel at CunninghamLegal in Sacramento, California, where he advises individuals, families, and business owners on estate planning, tax planning, asset protection, trusts, probate, and business matters. His practice includes advanced wealth-transfer strategies, business succession, tax-efficient planning, trust administration, and transactions involving businesses and real property. Mr. Goralka focuses on helping clients protect assets, manage tax exposure, and plan for the transfer of wealth across generations.

Mr. Goralka earned a B.S. in Accounting from California State University, Sacramento. He received his J.D. with distinction from McGeorge School of Law, where he ranked fourth in his class, and later earned an LL.M. in Taxation from McGeorge. His academic honors include Order of the Coif, American Jurisprudence Awards in Torts and Business Planning, and the Prentice-Hall Outstanding Tax Student Award. His accounting and tax education supports his work on sophisticated estate, tax, and business planning matters.

Mr. Goralka began his legal career with practical tax experience as an income tax auditor and hearing officer for the California Franchise Tax Board. He later founded The Goralka Law Firm in Sacramento in 1996 and spent decades advising families and business owners before joining CunninghamLegal in January 2026. His experience includes income and estate tax planning, tax controversy, asset protection, shareholder and buy-sell agreements, business succession, probate and trust administration, and sales of businesses and real estate.

John M. Goralka is certified by the State Bar of California Board of Legal Specialization in both Taxation Law and Estate Planning, Trust and Probate Law. He has been recognized by Best Lawyers in America, Northern California Super Lawyers, and Martindale-Hubbell, which has awarded him an AV Preeminent rating. He has also written and co-authored articles and educational materials on tax, estate planning, probate, and asset protection. Mr. Goralka combines tax knowledge, business experience, and long-term planning to help clients address complex financial and legacy goals.

Law Office Affiliations

• Attorney, The Goralka Law Firm
• Member, California State Bar
• Member, California Bar Association
• Former Member of Board of Directors, Sacramento Estate Planning Council
• Former Education Chair, Sacramento Estate Planning Council
• Member, National Association of Elder Law Attorneys (NAELA)
• Member, Sacramento County Bar Association
• Member, Wealth Counsel
• California Advocate, Nursing Home Reform (CANHR)

Licensed State

• California

Education

• McGeorge School of Law
  Master of Law (LLM)
• McGeorge School of Law
  Juris Doctor (JD)
• California State University
  Bachelor of Science in Business Administration (BSBA)

Awards & Badges