James R. Tanner (April 4, 1844 – October 2, 1927) was an American soldier and civil servant. He is best known for having lost both his legs below the knee at the Second Battle of Bull Run. Serving during the rest of the war as a government stenographer, he was present at the death of Abraham Lincoln and took notes that are the most comprehensive record of the events of the President's assassination. He later served as the United States Commissioner of Pensions, and helped reorganize and incorporate the American Red Cross.