Allen P. Essner has been a partner of the firm and the head of its Tax Department since 1982. He specializes in all aspects of U.S. Federal and state income taxation, with a particular expertise in foreign tax matters. Mr. Essner regularly represents clients in tax matters involving business planning, mergers/acquisitions, investment and real estate transactions, foreign ownership of U.S. business and investment assets, international transactions of U. S. persons, personal income tax planning and Federal and state tax compliance matters.

Mr. Essner graduated summa cum laude from Brooklyn College of the City University of New York in 1970 and is a graduate of the New York University School of Law, from which he received a Juris Doctor degree in 1973 and an LL.M. in Taxation in 1975. Mr. Essner was the Articles Editor of the Journal of International Law and Politics, published by the New York University School of Law.

Mr. Essner is a member of the New York State Bar Association and of its Tax Section.

He is admitted to practice before the U.S. Tax Court and the U.S. District Court for the Southern District of New York.