Christopher Ray

Christopher James Ray Marco Island, FL

Christopher James Ray, 87, passed away on Friday, April 24, 2015, in his home surrounded by his wife and children, after a long battle with idiopathic pulmonary fi brosis.

He leaves behind his wife of 54 years, Nancy Messick Ray; his daughter, Graham Ray of Denver, CO; his son, Captain Chris Ray Jr., USN, of Tucson, AZ; his daughter, Nancy Wiltshire of Chantilly, VA; his daughter, Sarah Bunn of Fairfax, VA; ten grandchildren; and dear friends.

Chris was born on January 20, 1928 in Washington, DC to Christopher Aloysius Ray and Mary Graham Ray. He and his older brother, Tom grew up in North East Washington. Chris attended McKinley Technical High School, graduating as president of his class in 1945. After high school he served a year in the United States Coast Guard in Groton, CT.

He received his Bachelor of Science degree in accounting from George Washington University in 1951. He began his 46 year career at the Internal Revenue Service in 1950 as an agent in Wilmington, DE. After completing his Bachelor of Law degree at the University of Maryland in 1955, and receiving admission to the bar in 1956, Chris took an attorney position with the Regional Counsel's office in Philadelphia. He continued his studies at New York University Law School, where he received a Master's of Law degree in taxation 'LLM' in 1959. In 1963, Chris began his long association with the Tax Court Division both in Philadelphia, as Deputy Regional Counsel for Tax Litigation for the Mid-Atlantic Region, and later establishing and leading the Procedural Litigation Branch until 1990. At that time, Chris accepted an appointment as a visiting professor of tax procedure and policy at Syracuse University School of Law, where he returned to teach after his retirement from the Internal Revenue Service.

Chris was a devout Catholic and long time member of St. John's Catholic Church in McLean, VA and then San Marco Catholic Church on Marco Island. He was an active member of the Knights of Columbus. He loved to travel and when he was no longer able to travel, he loved hearing about the adventures of his children and grandchildren around the globe. He kept current with world affairs and enjoyed solving the world's problems with his friends. As an avid reader, he greatly appreciated the books and movies at the Marco Island Library.

A Memorial Mass will be held at San Marco Catholic Church on Tuesday, April 28, 2015 at 10:00 a.m.

In lieu of flowers, donations can be made to the Collier County Public Library, 210 South Heathwood Drive, Marco Island, FL 34145.