Leslie R. Kellogg

Leslie practices in a wide range of U.S. and international tax areas. She counsels clients on advantageous business structures for tax and estate planning purposes. Leslie has a particular focus on helping high-net-worth families manage estate planning goals in multiple jurisdictions. Her practice often focuses on cross-border matters, including structuring considerations in purchasing U.S. real estate, business expansion into the United States, tax considerations in private and public offerings, and the application of the U.S. anti-deferral regimes. She also regularly counsels clients on U.S. tax compliance matters as well as the ramifications of relinquishment of U.S. citizenship or lawful permanent ("green card") status.

Leslie's clients include business owners and investors, high-net-worth individuals and privately held businesses. 

Leslie is the co-author of Canadian Companion to 1040 Preparation and Planning Guide, a CCH publication. She is a frequent speaker across Canada on U.S. tax law, especially in the cross-border context.

Leslie exclusively practices U.S. law and is admitted to practice in New York. 

• Phi Delta Phi
• Callahan & Company Award for excellence in tax law
• Buffalo Business First's 40 Under Forty Award
• Former head note and comment editor, Buffalo Law Review

• Immediate Past President, Financial Planning Counselors of Western New York
• New York State Bar Association
• Bar Association of Erie County
• National Association of Women Lawyers
• Society of Trust and Estate Practitioners (STEP)

• Community Foundation for Greater Buffalo professional advisory council
• Denison Alumni Recruiting Team
• Past president, CMH Counseling
• Past member, Jog for the Jake board of directors (which benefits the Jacobs Neurological Institute)
• Past member, Elmwood Franklin School board of trustees
• Board of Directors of the Financial Planning Counselors of WNY
• Attorney Volunteer, Say Yes Legal Clinics in Buffalo Public Schools