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Leah Gruen

Leah Gruen

Counsel
Baker & McKenzie LLP

Biography

Leah Gruen is counsel in Baker McKenzie's Tax Practice Group in Chicago. She has been advising various US and multinational clients on federal income tax planning matters since 2010, with a primary focus in partnership taxation.

Practice Focus

Leah concentrates her practice on advising US and non-US clients on federal income tax issues. She has extensive experience in tax matters related to profits interests, family office structuring, complex partnership transactions, deemed partnerships, real estate transactions, debt workouts 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

Admissions

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

Education

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

Languages

  • English

Publications

  • Co-editor, "A Worthy Holding that the IRS Cannot Ignore Its Own Rules for BBA Elections," Journal of Taxation, November-December 2024
  • Co-editor, "Limiting the 'Limited Partner' Exception to SECA Tax, As Such - Can the Tax Court Find the Line?" Journal of Taxation, July 2024 
  • Co-editor, "IRS's Eligible Basis Lacks Basis," Journal of Taxation, June 2024
  • Co-editor, "Reader Raises Like-Kind Exchange Questions," Journal of Taxation, May 2024
  • Co-editor, "The Treatment of the Subordinated Debt in Tribune Media is not of Subordinate Interest," Journal of Taxation, April 2024
  • Co-author, "ES NPA Holding, LLC: Tax Court Upholds Properly Structured Profits Interest under Rev. Proc. 93-27," Journal of Taxation, August 2023
Baker & McKenzie LLP is a member of Baker & McKenzie International.