Albert Earl James (c. 1892 – April 24, 1952) was a judge of the United States Board of Tax Appeals (later the United States Tax Court) from 1924 to 1926. James received an A.B. from the University of Wisconsin–Madison in 1906, followed by an A.M. from the same institution in 1908, and a Ph.D. 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.