John M. Goralka is a certified specialist in taxation law practicing exclusively in business and estate planning matters. John is also a certified specialist in Estate Planning, Trust and Probate Law by the California State Bar, Board of Legal Specialization. John practices primarily in the areas of business sales and transfers, general business and corporate law, estate planning and administration, trusts and probate issues. He earned a B.S. Degree in Accounting and successfully completed the California Certified Public Accountant's (CPA) Examination. John was previously an income tax auditor and hearing officer with the Franchise Tax Board. John received his Juris Doctor (with distinction) and his LL.M. Degree in Taxation from McGeorge School of Law. John is a member of the Business, Taxation, Estate Planning and Probate Sections of the California and Sacramento County Bar Associations.