An experienced and accomplished appellate practitioner, Gray also maintains a trial support practice focusing on novel issues likely to be appealed in multiple cases.
Gray has incorporated tax and tax-adjacent work into his general appellate and trial support practice since 2021.
Gray graduated from Vanderbilt University Law School, where he received the book award for criminal procedure. He served as a law clerk for federal judges in the Southern District of Texas, the Eastern District of Virginia, and the Fourth Circuit Court of Appeals before opening his solo appellate and trial support practice in 2012. He has been recognized as a board-certified appellate expert in Florida since 2021. He is also AV rated by Martindale-Hubbell, and recognized as an “elite” appellate practitioner by Florida Trend magazine.
During law school Gray worked closely with Professor Nancy King on her important empirical study of habeas corpus litigation in federal courts. He was also a member of the team that successfully petitioned for the reversal of the high-profile murder conviction of G’Dongalay Berry. After graduation, he also served as deputy director (under former U.S. Pardon Attorney Margaret Love) of the ABA’s National Inventory of Collateral Consequences, an NIJ-funded project that classifies the various civil consequences citizens face in all 54 U.S. jurisdictions after conviction for a crime.
Gray is heavily involved in pro-bono and low-bono work. He has done several appeals with Florida’s guardian ad litem program, and accepts appointments from federal courts in Florida under the Criminal Justice Act. He has also been appointed to represent two clients on death row in clemency proceedings. He has published several articles on postconviction procedure and prisoner’s rights.
Briefing support in consolidated 13-case trial of conservation easement donation partnership facing substantial tax and penalty liability.
Briefing and coordinating Jarkesy Seventh Amendment and Article III issues across multiple cases in Tax Court, including representation of Center for Taxpayer Rights as amicus in Tax Court and in the Eleventh Circuit.
Issue support opposing retroactive application of Notice 2017-10.
