Wayne R. Kramer

Wayne R. Kramer

Knoxville, TN recognized lawyers icon Recognized in Best Lawyers since 1995
Kramer Rayson LLP

20 Best Lawyers awards

Kramer Rayson LLP logo

Awarded Practice Areas

Trusts and Estates

Biography

Wayne R. Kramer has over 38 years of experience in his practice areas of Tax, Real Estate, Estate Planning, Administration and Trusts, and Corporate and Transactional. He represents individuals as well as a wide variety of small businesses and large companies. Mr. Kramer has a sound understanding of the law and is problem solver. He searches for "common ground" between parties in conflict and finds the counseling aspect of law to be the most rewarding. He has provided guidance to individuals, small businesses, and large companies through difficult times as well as in periods of growth and prosperity.

Mr. Kramer assists his clients in a myriad of business and tax issues and provides them with much predictability and guidance as they navigate through the complexities of the ever-changing tax and other laws and as they work with state and local authorities who regulate and implement those laws. Mr. Kramer has extensive experience in taxation and has represented clients with regard to many issues and before various administrative bodies, including the Tennessee Department of Revenue and Tennessee State Board of Equalization. Those areas of law include primarily the following:

  • Ad valorem real and tangible personal property tax
  • State and local sales and use tax
  • Real property and general corporate matters
  • Commercial and business transactions
  • Estate planning and administration
Kramer Rayson LLP

20 Best Lawyers awards

Kramer Rayson LLP logo

Overview

  • Seattle University, J.D., graduated 1978
  • Southern Methodist University, M.Div, graduated 1975

  • Tennessee, Tennessee Bar Association

  • American Bar Association - Member
  • Knoxville Bar Association - Board of Governors
  • Knoxville Bar Association - Secretary/Treasurer - Tax Section
  • Maryville College - Board of Directors
  • Tennessee Bar Association - Member
  • Tennessee, Tennessee Bar Association
  • American Bar Association - Member
  • Knoxville Bar Association - Board of Governors
  • Knoxville Bar Association - Secretary/Treasurer - Tax Section
  • Maryville College - Board of Directors
  • Tennessee Bar Association - Member
  • Seattle University, J.D., graduated 1978
  • Southern Methodist University, M.Div, graduated 1975

Client Testimonials

Awards & Focus

Lawyer of the Year Badge - 2013 - Trusts and Estates
Named "Lawyer of the Year" by Best Lawyers® for:
  • Trusts and Estates, Knoxville (2013)
Recognized in The Best Lawyers in America® 2026 for work in:
  • Trusts and Estates
Awards:
  • Best Lawyers in America 1995-2013
  • Best Lawyers 2013 Lawyer of the Year for Trusts & Estates
  • City View Top Attorney for Corporate Law, Taxation and Estate Planning/Trusts
  • Mid-South Super Lawyers

Case History

Cases
  • Republic Plastics, LP (AAC, Knox County, Tax Years 2004-2006)
Ad Valorem Property Tax case involving the assessment of certain tangible personal property utilized by a manufacturer and the application of nonstandard valuation principles relative thereto.
  • Clean Harbors, Inc. (AJ Hamilton County, Tax Years 2004-2006)
Ad Valorem Property Tax case involving the assessment of personal property and the appropriate valuation principles to be applied to such property.
  • Lockheed Martin Energy Systems, Inc. v. Johnson, 78 S.W.3d 918 (Tenn. Ct. App. 2002)
Tennessee Sales and Use Tax case involving the attempted assessment by the Tennessee Department of Revenue of computer software fabricated by the management contractor's employees for the contractor's own use.

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