Gray Proctor is Counsel with Kostelanetz LLP, based in the firm’s Atlanta, GA office. He is a board-certified appellate specialist and one of fewer than one percent of active Florida Bar members to hold that designation. Gray focuses his practice on federal appellate litigation, with particular depth in tax controversy appeals and APA-based challenges to federal agency action. He brings a combination that is genuinely difficult to find: the procedural command of a dedicated appellate advocate with three federal clerkships, and the substantive fluency of a practitioner embedded in high-stakes tax litigation every day. His appellate practice spans the full arc of federal tax controversies — from preserving constitutional and statutory challenges in the U.S. Tax Court, to coordinating appellate strategy as cases move to the circuit courts, to briefing and oral advocacy in the circuits and the Supreme Court. He also serves as appellate co-counsel to trial firms handling matters outside tax, particularly cases turning on federal agency action and APA procedure. Beyond tax, Gray maintains an active criminal appellate practice; he accepts CJA appointments in the Sixth and Eleventh Circuits, has represented clients in death row clemency proceedings, and earlier in his career contributed to the successful reversal of a high-profile Tennessee murder conviction. He also accepts clients on appeal of civil matters outside of tax, including commercial litigation and insurance coverage.