Springate, James Osbourn

Gray was born in Kinston, N.C., on March 1, 1949. His 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 as been named to the 2011 Best Lawyers in America for the 18th consecutive year. He was also named to the 2011 Business North Carolina Legal Elite for Tax and Estate Planning and the 2010 Super Lawyers, North Carolina in the area of Tax Law. 2011 marks Gray's fifth selection to Super Lawyers and his first year being selected to the Top 100 North Carolina Super Lawyers list.

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 and the North Carolina CPA Annual Accounting and Taxation Symposium.

Gray is a Board Certified Specialist in estate planning and probate law. He is a member of the Southeastern Trust School Faculty at Campbell University, where he teaches estate, gift and generation skipping tax.
Gray is a member of the Duke University Estate Planning Council. He is also a Fellow in the American College of Trust and Estate Counsel.

Recent speaking engagements:

• At the 39th Annual Session of the Southeastern Trust School, Gray taught estate tax, gift tax, generation skipping tax and special valuation rules.

• At the 68th Annual Symposium of the North Carolina Association of Certified Public Accountants, Gray gave a presentation and presented a manuscript on “Implementing the Estate Plan.”

• At the 3rd Annual Conference of Members Trust Company, Gray gave a federal transfer tax update.

• At the 24th Annual Duke University Estate Planning Conference, Gray gave a presentation and presented a manuscript on apportionment of the federal estate tax.

• At the most recent Trust Advisors Forum, held in Pinehurst, N.C., Gray addressed “Hot Topics in Estate and Tax Planning.”