Gray’s primary areas of practice are taxation, probate, and estate and business planning.
Gray earned his undergraduate degree (B.A.) in English and History from the University of North Carolina at Chapel Hill in 1971; a master’s degree in business administration (M.B.A.) from East Carolina University, where he was awarded a graduate teaching fellowship in economics; and a doctor of jurisprudence degree (J.D.), cum laude, curia honoris, from Cumberland School of Law of Samford University, in 1978. In 1979, he received a Master of Laws in taxation (LL.M.) from the University of Florida.
Gray is licensed to practice before all North Carolina State Courts, Federal District Court, United States Tax Court and the United States Court of Claims. He is a member of the American Bar Association, North Carolina State Bar and the North Carolina Bar Association.
Gray has been consistently named to Best Lawyers in America, also named to the North Carolina Legal Elite for Tax and Estate Planning and to Super Lawyers, North Carolina in the area of Tax Law.
A frequent lecturer on tax and estate planning topics, Gray has addressed the Duke University Estate Planning Conference, the Estate Planning and Fiduciary Law Section of the North Carolina State Bar, the Tax Section of the North Carolina State Bar, the North Carolina CPA Annual Accounting and Taxation Symposium, and the Trust Advisors Forum.
Gray is a Board Certified Specialist in estate planning and probate law. He has served on the faculty of the National Graduate Trust School. For thirty years, he served on the faculty of the Southeastern Trust School at Campbell University, where he taught estate, gift and generation skipping tax.
Gray is a member of the Duke University Estate Planning Council. He is a Fellow in the American College of Trust and Estate Counsel. He is a Fellow in the American College of Tax Counsel.
Recent speaking engagements: