About John Michael
John Michael Goralka is a attorney specializing in business law, estate planning, and taxation. He founded The Goralka Law Firm in 1996, offering comprehensive legal services to individuals, families, and business owners in Sacramento, California. In January 2026, he joined CunninghamLegal as Senior Counsel, continuing his commitment to providing strategic legal counsel. Mr. Goralka earned his Juris Doctor (J.D.) from the University of the Pacific, McGeorge School of Law, in 1988, graduating fourth in his class. He received the Corpus Juris Secundum Award for outstanding legal scholarship in 1985 and 1988, the Prentice Hall Tax Award in 1988, and the American Jurisprudence Award for Torts and Business Planning. He also holds a Master of Laws (LL.M.) in Taxation Law from McGeorge School of Law, obtained in 1993.
Before entering private practice, Mr. Goralka served as an income tax auditor and hearing officer for the California Franchise Tax Board. This experience provided him with a unique perspective on tax enforcement and planning, which he leverages to assist clients in navigating complex tax matters. He is certified as a specialist in both Taxation Law and Estate Planning, Trust & Probate Law by the State Bar of California Board of Legal Specialization, a distinction held by fewer than 100 attorneys in the state. His firm, The Goralka Law Firm, is recognized by its peers as one of the best law firms in America by U.S. News & World Report. Mr.
Goralka has been recognized in The Best Lawyers in America 2025 for his work in Tax Law and Trusts and Estates. He has also been honored with an AV Preeminent® rating from Martindale-Hubbell, reflecting the highest level of professional excellence. He is a member of the Sacramento Estate Planning Council, the Sacramento County Bar Association, the California Bar Association, and the National Association of Elder Law Attorneys (NAELA). He has also been recognized as a Northern California Super Lawyer for Estate Planning and Probate, Tax, and Business Law in 2016. Mr. Goralka's office is located at 400 Capitol Mall, Suite 740, Sacramento, CA 95814-4413. He can be reached by phone at 916-767-0850 or via email at jgoralka@cunninghamlegal.com.
In his personal life, Mr. Goralka enjoys spending time with his family, playing soccer, and traveling. He is also a frequent writer and speaker on advanced tax and estate topics, known for breaking down complex concepts into plain English and actionable advice. Mr. Goralka's experience and dual specialization make him a valuable resource for clients seeking comprehensive legal strategies in business, estate planning. Taxation.
