- The Ohio State University Michael E. Moritz College of Law, J.D., 1979
- Marietta College, B.A., 1969
Bar & Court Admissions
Ray is a retired partner in the Vorys Columbus office and was a member of the state and local tax group. From the beginning of his professional career, Ray has emphasized state and local tax litigation, including alternative dispute resolution. He has represented taxpayers or taxpayer groups as amici curiae in more than 250 reported cases before the Ohio Board of Tax Appeals and the Ohio courts, including more than 30 cases before the Supreme Court of Ohio. He also has represented taxpayers in state tax disputes brought in the federal court under the Railroad Revitalization and Regulatory Reform Act of 1976 (4-R Act).
Ray often served in lead or co-counsel roles in alternative dispute resolutions, including use of arbitration, mediation, and formal and informal settlement negotiations to resolve tax disputes.
In addition to the resolution of tax controversies, Ray also advised clients on tax planning and compliance, including income tax planning for business and individuals, monitors tax legislation and prepares tax opinions.
Career highlights include:
- Serving as tax counsel to several trade associations
Ray was active in the Ohio State Bar Association and the Columbus Bar Association.
Ray has lectured frequently regarding state and local taxation matters to various groups, including the Information Industry Association, the Ohio Association of Certified Public Accountants, and the Tax Executives Institute.
Ray received his J.D. from The Ohio State University Michael E. Moritz College of Law and his B.A. from Marietta College.
Ray has authored chapters of Ohio State Taxation, formerly published by Matthew Bender, and has written extensively regarding Ohio tax matters for various trade and professional associations. He also is an Editor of the Ohio Tax Review, formerly published by the Capital University Law & Graduate Center.
Honors & Awards
- Columbus CEO, Top Lawyers in Columbus, 2010-2012
- The Best Lawyers in America, Tax Law, 2006-2012
- The Best Lawyers in America, Litigation & Controversy, 2011
- Fellow of the Columbus Bar Foundation since 1991
- Ohio Super Lawyers, Tax, 2004-2005
- Martindale-Hubbell AV Peer Review Rated