
Leslie R. Kellogg
Practices & Industries
Admissions
- New York
- U.S. Tax Court
Education
Denison University, B.A.
University at Buffalo School of Law, J.D., magna cum laude
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.
Honors
- 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
In the News
- Buffalo Business First, July 1, 2019
- Albany Business Review, June 24, 2019
- Buffalo Business First, January 18, 2019
- Buffalo Business First, January 26, 2018
- Advisor.ca, June 22, 2015
- Canadian Manufacturing, December 23, 2013
- Thousands of Canadians Face IRS Scrutiny at BorderCanWest News Service, October 15, 2007
- November 15, 2006
Publications
- Hodgson Russ Federal-International Tax Alert, March 18, 2021
- Hodgson Russ Federal-International Tax Alert, December 28, 2020
- Hodgson Russ Federal-International Tax Alert, December 28, 2020
- Hodgson Russ Federal-International Tax Alert, November 19, 2020
- Hodgson Russ Federal-International Tax Alert, November 19, 2020
- Hodgson Russ Trusts & Estates Alert, November 11, 2020
- Hodgson Russ Trusts & Estates Alert, July 21, 2020
- Hodgson Russ Federal-International Tax Alert, May 5, 2020
- Hodgson Russ Federal-International Tax Alert, May 1, 2020
- Hodgson Russ International Tax Alert, April 22, 2020
- Hodgson Russ Federal-International Tax Alert, April 14, 2020
- Hodgson Russ Federal-International Tax Alert, April 10, 2020
- Hodgson Russ Trusts & Estates Alert, April 8, 2020
- Hodgson Russ Federal-International Tax Alert , March 27, 2020
- Hodgson Russ Federal-International Tax Alert , March 26, 2020
- Hodgson Russ Trusts & Estates Alert , March 25, 2020
- Hodgson Russ Tax and Labor & Employment Alert, March 24, 2020
- Hodgson Russ Federal-International Tax Alert, March 19, 2020
- Hodgson Russ Trusts & Estates Alert, January 14, 2020
- Hodgson Russ Trusts & Estates Alert, January 2, 2020
- Hodgson Russ Trusts & Estates Alert, December 27, 2019
- Hodgson Russ Trusts & Estates Alert, November 18, 2019
- Canadian Tax Highlights, October 16, 2019
- Hodgson Russ Federal and International Tax Alert, September 9, 2019
- Estates and Trusts Alert, December 27, 2017
- Canadian Tax Highlights, December 2017
- STEP Toronto Connection, February 2017
- Canadian Tax Highlights, October 2016
- Smarter Way to Cross Blog Archives, September 7, 2016
- Estate Planning Alert, August 18, 2016
- Smarter Way to Cross Blog Archives, March 28, 2016
- Smarter Way to Cross Blog Archives, December 10, 2015
- Canadian Tax Highlights, September 2015
- Smarter Way to Cross Blog Archives, July 23, 2015
- Canada-U.S. Cross-Border Alert, February 25, 2015
- Smarter Way to Cross Blog Archives, October 8, 2014
- JD Supra, April 4, 2014
- Hodgson Russ Alert, February 7, 2014
- JD Supra, January 28, 2014
- Federal/International Tax Alert, January 4, 2013
- Federal/International Tax Alert, March 6, 2012
- Estates & Trusts Alert, February 3, 2010
- International/Cross-Border Alert, March 16, 2009
- US Supreme Court: File Timely Refund ClaimsCanadian Tax Highlights, May 2008
- What Canadians Need to Know About Florida Real Estate OpportunitiesThe Northwood Stephens Perspective, Spring 2008
- U.S. Supreme Court: File Timely Refund ClaimsCanadian Tax Highlights, December 2007
- Plot to Defraud The CRA: U.S. CrimeCanadian Tax Highlights, June 2005
- State and Local Taxation of Nonresident Professional Athletes2 Sports Lawyers Journal
Blog Posts
Leslie contributed to the archived Hodgson Russ Canada/U.S. cross-border blog, Smarter Way to Cross. Her entries can be found on the Publications page.
Presentations & Events
- March 2023
- April 6, 2022
- November 17, 2021
- June 29, 2021
- May 19, 2021
- November 17, December 1 & 15, January 5 & 19
- September 23, 2020
- April 1 & 2, 2020
- Toronto, Ontario Canada, January 30, 2020
- The Desmond Hotel Albany, Albany, NY, June 26, 2019
- The Buffalo Club, May 22, 2019
- Ottawa, Canada, February 13, 2019
- Markham, Ontario, September 26, 2018
- Metro Toronto Convention Centre, May 28-29, 2018
- High Net Worth ForumLangdon Hall, Cambridge, Ontario, May 9-11, 2018
- October 20, 2017
- 3rd Annual US Expat Tax & Finance Conference 2017 - Reducing Net Worth Ahead of ExpatriationToronto, ON, January 26, 2017
- Canada Revenue Agency's Tax Practioner Seminar: US Estate Tax Planning MattersLondon, ON, October 4, 2016
- CALU Annual Meeting 2016: US Tax Issue with Respect to Life InsuranceOttawa, ON, May 2, 2016
- CALU Associate Meeting: US Cross Border Planning IssuesToronto, ON, October 23, 2015
- Toronto, ON, June 18, 2015
- Toronto, ON, June 18, 2015
- DJH International Tax U.S. Expatriate Tax and Finance Conference: Real Estate and Tax PlanningToronto, ON, February 27, 2015
- Toronto, ON, May 7, 2014
- Buffalo Niagara Partnership/Rogers Media Forum: Cross-Border HuddleToronto, ON, December 2, 2013
- Compliance and Other Select U.S. Tax Issues for U.S. Citizens Resident in CanadaLondon, ON, September 24, 2013
- Renunciation of U.S. Citizenship and Other Select U.S. Tax IssuesNiagara Falls, ON, September 9, 2012
- Palm Beach & Naples, FL, January & February 2012
- Calgary, AB, October 18, 2011
- Planning for Residential Real Estate Investments in the United StatesToronto, ON, October 13, 2011
- Edmonton, AB, June 2011
- Edmonton, AB, June 2011
- Calgary, AB, October 28, 2010
- New York, NY, September 2010
- June & July 2010
- Toronto, ON, October 29, 2009
- Toronto, ON, 2008
Professional Associations
- 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 & Pro Bono
- 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