Gray Proctor took up the role of judge for the National Tax Moot Court Competition from March 6-8, 2025 at Stetson University in St. Petersburg, Florida, lending his knowledge and experience to the next generation of tax controversy practitioners.

Gray’s service as a judge is the latest in a long history of service to Floridians. Gray’s tax practice is based out of Kostelanetz’s Atlanta office but he still maintains a separate Florida-centric civil and criminal appellate practice and accepts appointments from federal courts in Florida under the Criminal Justice Act. He is qualified as a board-certified appellate specialist by the Florida Bar Association.

The National Tax Moot Court Competition is hosted by the Tax Section of the Florida Bar. For over 30 years, the event has drawn J.D. and LL.M candidates from around the U.S. to demonstrate their skills in oral arguments and writing briefs. Participants also gain valuable networking opportunities with experienced attorneys to build their tax law careers and gain exposure to variegated tax law practice areas. You can learn more about the competition and stay tuned for 2026 dates here.

About Gray

Gray is an experienced and accomplished appellate advocate who represents clients facing both civil and criminal penalties. He also maintains a trial support practice focusing on dispositive motions and other key issues upon which an appeal might follow.