Attorney Profile

Roy H. Cunningham


Practice Area:

Estate Planning, Litigation and Appeals, Taxation

Practicing State:

West Virginia, New York

Attorney Phone Number

(304) 345-2000 ext. 1002


Pam Crum

Assistant Email:

Assistant Phone:

(304) 345-2000 ext. 1070

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.


  • 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)

Practices In: 

  • New York
  • West Virginia

Professional Associations: 

  • American Bar Association
  • West Virginia Bar Association
  • New York Bar Association
  • Bar Association of Erie County (New York)