Leah Gruen

Leah Gruen

Baker & McKenzie LLP


Leah Gruen is counsel in the Firm's Global Tax Practice Group in Chicago. She provides tax structuring advice to corporations, partnerships, limited liability companies, REITs and other pass-through entities.

Practice Focus

Leah focuses on advising US and non-US clients on federal income tax issues. She is experienced in tax matters related to joint ventures, private equity fund investments, real estate transactions and like-kind exchanges. Leah also works with clients at early stages of tax controversies from the audit level to IRS Appeals.

Professional Associations and Memberships

  • American Bar Association, Section of Taxation
  • Chicago Bar Association


  • Illinois~United States (2009)
  • Registered Certified Public Accountant~Illinois


  • Ohio State University Moritz College of Law (J.D.) (2009)
  • Ohio State University (B.S.) (2006)


  • English
  • Co-author, (with Richard M. Lipton, Samuel P. Grilli and Samuel Pollack), "The "State of the Art" in Like-Kind Exchanges -- 2019," Journal of Taxation, February 2019

  • Co-author, "PATH Act Improves Rules for Foreign Investment in US Real Estate," Journal of Taxation, June 2016

  • Co-author, "The 'State of the Art' in Like-Kind Exchanges" Journal of Taxation, May 2012