Albert Earl James (December 25, 1882 – April 24, 1952) was a judge of the

United States Board of Tax Appeals The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute ...

(later the

United States Tax Court The United States Tax Court (in case citations, T.C.) is a Federal judiciary of the United States, federal trial court court of record, of record established by US Congress, Congress under Article One of the United States Constitution, Article ...

) from 1924 to 1926. James received an A.B. from the

University of Wisconsin–Madison The University of Wisconsin–Madison (University of Wisconsin, Wisconsin, UW, UW–Madison, or simply Madison) is a public land-grant research university in Madison, Wisconsin, United States. It was founded in 1848 when Wisconsin achieved st ...

in 1906, followed by an A.M. from the same institution in 1908, and a

Ph.D. A Doctor of Philosophy (PhD, DPhil; or ) is a terminal degree that usually denotes the highest level of academic achievement in a given discipline and is awarded following a course of graduate study and original research. The name of the deg ...

in 1912, his doctoral thesis being titled, ''Financial administration of Wisconsin 1898-1910''. Upon graduation, he was employed as a tax expert by the Wisconsin Tax Commission. He later installed tax accounting systems for the states of New Mexico and Virginia, and for several years was located in New York City."Madison 'Tax Judge': Albert E. James Appointed To New U.S. Body", ''Wisconsin State Journal'' (July 20, 1924), p. 20. As a New York and New Jersey, lawyer, accountant and tax expert,"Newly Appointed Tax Board To Be Organized At Once", ''The Baltimore Sun'' (July 4, 1924), p. 6. he was one of the original twelve members appointed to the Board by President

Calvin Coolidge Calvin Coolidge (born John Calvin Coolidge Jr.; ; July 4, 1872January 5, 1933) was the 30th president of the United States, serving from 1923 to 1929. A Republican Party (United States), Republican lawyer from Massachusetts, he previously ...

, and one of a group of seven appointed "from the public". However, he and Adolphus E. Graupner were the only members not reappointed to the Board when their initial terms expired, reportedly "because of their differences of opinion with the Board’s Chairman,

Jules Gilmer Korner Jules Gilmer Korner Jr. (July 24, 1888 – January 14, 1967)William G. Scroggins, ''Leaves of a Stunted Shrub: A Genealogy of the Scrogin-Scroggin-Scroggins Family'', Vol. 4 (2009), p. 59. was a judge of the United States Board of Tax Appeals (lat ...

, concerning 'administrative matters'". One editorial noted that James and Graupner, the only two judges not recommended for reappointment by the Treasury Department, were the judges who decided against the Treasury in the largest number of cases."Tax Board Discussion", ''Oakland Tribune'' (June 13, 1926), p. 54.

References

{{DEFAULTSORT:James, Albert E. 1882 births 1952 deaths Members of the United States Board of Tax Appeals United States Article I federal judges appointed by Calvin Coolidge University of Wisconsin–Madison alumni