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In April, Caroline Rule and Gray Proctor volunteered as judges for Columbia Law School’s Foundation Moot Court Program, supporting first‑year students as they step into oral advocacy for the first time.

Caroline and Gray reviewed the Record, Bench Memorandum, and student briefs, then joined the students on campus to offer thoughtful questions and constructive feedback on their oral arguments.

All first-year students at Columbia Law School are enrolled in Foundation Moot Court unless they are accepted by one of the school’s approved, specialized moot court programs.

Learn more about the first-year moot court program here.

About Caroline

Caroline’s practice focuses on civil and criminal tax matters and complex civil litigation. She also advises accounting firms about best practices when outsourcing work offshore, including compliance with confidentiality requirements of the Internal Revenue Code, the Gramm-Leach-Bliley Act, and the FTC Safeguards Rule.

About Gray

Gray is an experienced and accomplished appellate advocate who represents clients facing both civil and criminal tax penalties. He is board-certified as an expert in appellate practice by the Florida Bar Association and accepts cases in a wide variety of disputes in addition to tax.