Of Counsel

Wayne R. Kramer

All Attorneys
First Horizon Plaza
(865) 525-5134
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Wayne R. Kramer

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
  • Tax
  • Real Estate
  • Estate Planning
  • Administration and Trusts
  • Corporate and Transactional
  • Tennessee, 1978
  • Seattle University of Law, Tacoma, Washington
    • J.D. - 1978
  • Maryville College
    • B.A. - 1974
    • Honors: cum laude
    • Honors: Chairman, Board of Directors, Maryville College, 2011 - 2016
  • Southern Methodist University
    • 1975
  • Perkins School of Theology
    • Graduate Studies in Religion
  • Republic Plastics, LP (AAC, Knox County, Tax Years 2004-2006)
  • Clean Harbors, Inc. (AJ Hamilton County, Tax Years 2004-2006)
  • Lockheed Martin Energy Systems, Inc., v. Johnson, 78 S.W.3d 918 (Tenn. Ct. App. 2002)
  • Alcoa, Inc. (AJ Blount County, Tax Year 1991)
  • Union Carbide Corp. v. Alexander, 679 S.W.2d 938 (Tenn. 1984)
  • Citizens Real Estate v. Mountain States Development Corporation, 633 S.W.2d 763 (Tenn. Ct. App. 1981)
  • Speaker, National Business Institute
  • Speaker, Lorman Education Services
  • Speaker, Knox County Estate Planning Council
  • Speaker, Institute of Management Accountants relative to Tennessee Sales and Use Tax, Ad Valorem real and tangible personal Property Tax, and Federal Estate and Tennessee Inheritance Tax matters
  • Selected for Inclusion in Best Lawyers in America
  • Selected for Inclusion in Mid-South Super Lawyers
  • Selected for Inclusion in The Best 150 Lawyers in Tennessee
  • Best Lawyers 2013 Lawyer of the Year in Trusts & Estates
  • Received the Top Attorney Award in Corporate Law, Estate Planning/Trusts and Taxation from City View, 2012
  • AV Rated by Martindale Hubbell
  • Knoxville Bar Association, Member, Board of Directors
  • Tennessee Bar Association, Tax Section
  • Tennessee Bar Association, Corporate Section
  • American Bar Association
  • Knoxville Bar Association, Tax Section, Former Secretary/Treasurer
  • Hamilton Burnett American Inns of Court, Member
  • Knoxville Bar Association, President, 2016
  • First Presbyterian Church, Knoxville
  • Member, Board of directors, The Melrose Foundation
  • Member, Board of Directors, The Rogers Foundation
  • Prior Member of the Board of Trustees, Louisville Presbyterian Theological Seminary
  • Fellow, Tennessee Bar Foundation
  • Fellow, Knoxville Bar Foundation
  • Kramer Rayson LLP, Managing Partner, 1996 to 2000
All Attorneys
Wayne R. Kramer
Of Counsel
First Horizon Plaza
(865) 525-5134
No items found.


Wayne R. Kramer

October 9, 2023

The Best Lawyers In America 2024

Kramer Rayson is pleased to announce that eighteen of the firm's twenty-eight attorneys were recently selected by their peers for inclusion in The Best Lawyers in America 2024.
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September 18, 2023

CityView Top Attorneys 2023

Kramer Rayson is pleased to announce that twenty-two of the firm's twenty-seven attorneys were recently named as Knoxville's Top Attorneys in their areas of practice by their peers in CityView magazine.
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August 31, 2023

Kramer Rayson LLP Celebrates 75 Years of Excellence at Neyland Stadium

Kramer Rayson LLP celebrated its 75th anniversary at Neyland Stadium's West Skybox, reflecting on decades of legal excellence and community service while looking forward to continued success.
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July 14, 2022

CityView Top Attorneys 2022

Kramer Rayson is pleased to announce that twenty three of the firm’s twenty-eight attorneys were recently named as Knoxville's Top Attorneys in their areas of practice by their peers in CityView magazine.
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