Leah Gruen

Of Counsel
Baker & McKenzie LLP


Leah Gruen is of 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)
  • Certified Public Accountant~United States


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


  • English


Author, "Three New LB&I Compliance Campaigns for Pass-Through Entities," Baker McKenzie North America Tax Practice Group Newsletter, April 2018

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