Mr. Cunningham concentrates his practice in the areas of estate planning, estate and trust litigation and taxation. He has a wealth of experience in complex estate planning, including the preparation and execution or wills, living trusts, grantor retained annuity trusts, intentionally defective grantor trusts, beneficiary defective grantor trusts, and family limited partnerships as well as basic estate planning documents.
Mr. Cunningham represents both personal and corporate fiduciaries in all forms of estate and trust litigation, including will contests, contested accountings, and reformation of wills and trusts.
Mr. Cunningham counsels his clients and represents them before the Internal Revenue Service, New York State Department of Taxation and Finance and the West Virginia Tax Department on a wide range of tax issues.
Areas of Law
Estate Planning, Litigation, TaxationJurisidictions Admitted to Practice
West Virginia, New YorkJurisidictions Admitted to Practice
Education
- University of Denver School of Law (LL.M. 1997)
- West Virginia University College of Law (J.D. 1996)
- West Virginia University College of Arts & Sciences (B.A. 1993)
Professional Associations
- American Bar Association
- West Virginia Bar Association
- New York Bar Association
- Bar Association of Erie County (New York)
Office Info
Assistant:
Pam Crum
Assistant Email:
pcrum@lewisgianola.com
Assistant Phone:
(304) 345-2000 ext. 1070
Website Profile
https://www.lewisgianola.com/attorneys/154
