Since 2021, Gray has incorporated tax and tax-adjacent work into his practice as counsel for WELTY PC, which joined Kostelanetz in 2024. He has supported WELTY attorneys on difficult and complex litigation matters, such as post-trial briefing after a two-week trial, challenges to IRS regulations under the Administrative Procedure Act, and an expert report on liability and damages for a law firm defendant facing massive malpractice exposure. He is currently enrolled in the tax LLM program at NYU.
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.
Before law school, Gray spent three years in China as an English teacher, and obtained an M.A. in linguistics during this period. 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.
