James Cunningham, Jr.
Partner
Jim Cunningham Jr. is the founder of and partner at CunninghamLegal. CunninghamLegal helps affluent individuals and families with income tax planning, estate planning, trust administration, business planning, and real estate matters. Mr. Cunningham’s primary focus is on the minimization of wealth transfer tax; income and capital gains tax; as well as the preservation of Proposition 13 tax benefits. Educational & Employment History • 29 years in practice in estate planning, trust & probate law • Certified Specialist, Estate Planning Trust & Probate Law • Whittier College School of Law, Research Editor, Whittier Law Review • US Santa Cruz, BA in History, Honors in the Major • Universidad Complutense, Madrid, Spain Mr. Cunningham has worked with the State Bar in evaluating questions for the certified Specialist Exam in Estate Planning, Trust and Probate law. His YouTube (cunninghamlegal) channel has become a leading source of education for consumers for general guidance on estate planning; income and wealth transfer tax planning; trust; and probate matters.
John M. Goralka
Senior Counsel
At CunninghamLegal, John Goralka combines his experience in tax, business, and estate planning to create cohesive, forward-looking strategies that protect wealth and minimize risk. Early in his career, he served as an income tax auditor and hearing officer for the California Franchise Tax Board, where he gained a rare, behind-the-scenes view of how tax authorities think, act, and enforce. That experience shaped his mission: to help individuals, business owners, and families stay steps ahead — not scrambling to react after the fact. For decades, Mr. Goralka has helped thousands of families and business owners protect, preserve, and pass on their wealth with confidence. Through The Goralka Law Firm, founded in 1996, he and his team built a reputation for designing practical, tax-efficient estate plans that truly worked when families needed them most. In January 2026, Mr. Goralka joined CunninghamLegal, bringing decades of experience, strong relationships, and proven strategies into their statewide practice. Mr. Goralka earned his bachelor’s in accounting from California State University, Sacramento, followed by both his J.D. (with distinction) and his LL.M. in Taxation from McGeorge School of Law. He passed the CPA exam early in his career and remains one of the few attorneys in California dual-certified as a Specialist in both Taxation Law and Estate Planning, Trust & Probate Law by the State Bar of California Board of Legal Specialization. His recognitions include Best Lawyers in America®, an AV Preeminent® rating from Martindale-Hubbell, and a perfect 10.0 Avvo rating—consistent honors earned through decades of client-centered results.
