Eric D. Tetrault


Business Litigation; Tax; Bankruptcy & Creditors’ Rights

Prior to joining Berliner Cohen in January 2015, Mr. Tetrault was an associate at law firms in Oakland and San Francisco, and focused his practice on commercial litigation, tax matters, and corporate bankruptcy and restructuring.

Mr. Tetrault has significant experience representing secured lenders, landlords, equipment leasing and financing companies, unsecured creditors, and other parties in all aspects of Chapter 11 and 7 commercial bankruptcy cases. Mr. Tetrault also has experience representing business debtors in Chapter 11 and 7 bankruptcy cases. He has also represented creditors in Chapter 13 bankruptcy cases. In addition, Mr. Tetrault has significant experience representing institutional and private lenders, insurance companies, and debtors/defendants in all aspects of bankruptcy litigation, including Bankruptcy Code section 523 dischargeability actions.

Mr. Tetrault has also represented individuals and businesses before Federal and State taxing authorities in a range of tax controversy matters. In addition, Mr. Tetrault has represented plaintiffs and defendants in a variety of civil litigation matters involving business matters, construction defects, wage and hour matters, probate litigation, and personal injury matters.

Mr. Tetrault was also an adjunct professor at Golden Gate University School of Law in San Francisco, where he taught an Appellate Advocacy course focused on legal writing and oral advocacy, with an emphasis at the appellate level.


  • Golden Gate University School of Law, LL.M. in Taxation, with honors, 2010
  • Golden Gate University School of Law, J.D., 2009
    • Certificate In Taxation, with distinction
    • Witkin Award for Academic Excellence in Practical Legal Writing
    • Best Essay, Evidence, 2008; Federal Tax Procedure, 2008
    • International and Comparative Law Journal, Student Editor, Spring 2008
  • University of Arizona, B.A., cum laude, Philosophy, 2004

Representative Cases

  • Successfully negotiated sale of a Chapter 11 debtor’s shopping center for purchase price in excess of $5.1 million, and successful in obtaining Order from the Bankruptcy Court approving this transaction under Bankruptcy Code Section 363
  • Represented alleged debtor in involuntary Chapter 7 bankruptcy case, and successful in obtaining Order from the Bankruptcy Court dismissing the involuntary petition and an Order granting a six-figure award of attorneys’ fees and punitive damages against petitioning creditors in favor of alleged debtor

Professional Admissions

  • State Bar of California, 2009 – present
  • All California State Courts
  • United States District Court, Northern, Eastern and Central Districts of California
  • United States Tax Court


  • Bay Area Bankruptcy Forum, Board of Directors
  • Alameda County Bar Association, Executive Committee, Bankruptcy Section Secretary
  • Bar Association of San Francisco, Barrister’s Executive Committee, Commercial Law & Bankruptcy Section
  • Turnaround Management Association, NextGen Global Committee Member
  • California Receiver’s Forum, Member
  • Golden Gate University School of Law, Moot Court Board Member


  • Born and raised in Tucson, Arizona
  • Interests include skiing, hunting and fishing, and cooking