Overview
James assists clients with the federal and state income tax aspects of a variety of business transactions, including mergers and acquisitions, incorporation/organization events, and Code Section 1202 qualification issues.
James also handles all aspects of tax transactions for public companies and closely held businesses, whether treated as a C corporation, S corporation, partnership, or sole proprietorship for tax purposes. He also counsels businesses on new tax legislation and compliance and advises on corporate formation and governance matters.
Experience
Solutions in action
Before joining Michael Best, James practiced tax and corporate law with a Milwaukee business law firm. Previously, he served as a Judicial Intern to the Honorable J. Mac Davis, Jennifer R. Dorow, and Ralph M. Ramirez of the Waukesha County Circuit Court. James also completed an internship with the Honorable David T. Prosser, Jr. of the Wisconsin Supreme Court.
Credentials
- Marquette University Law School, Juris Doctor (J.D.), Comment Editor, Marquette Law Review, 2015, cum laude
- Ripon College, Bachelor of Arts (B.A.), English, 2012, cum laude
- Wisconsin
- United States Tax Court
- Best Lawyers®, Tax Law, 2025-present
- Selected to Tax Rising Stars, Super Lawyers®, 2020-2022
- CALI Awards: Trusts & Estates; Criminal Process; Advanced Legal Research: Taxation
- Regional Semi-Finalist in the 2014 National Moot Court Competition
Engagement
- Member, American Bar Association
- Member, Milwaukee Bar Association
Insights

Michael Best Attorneys Earn Recognition in The Best Lawyers in America 2026 List
Michael Best is proud to announce the selection of 104 firm attorneys to The Best Lawyers in America 2026 list, with representation across 48 different areas of legal practice nationwide.Read
Aug 21, 2025

1202 Flip Technique After Passage of the One Big Beautiful Bill Act
This article was previously published as a blog post on the Michael Best & Friedrich LLP website on September 13, 2024. It is being updated…Read
Aug 1, 2025

One Big Beautiful Bill Act Significantly Expands Section 1202 QSBS Exclusion
A client alert previously published on the Michael Best & Friedrich LLP website described a proposed amendment of section 1202 of the Internal Revenue Code expanding the qualified small business stock gain exclusion. This client alert is updating that prior alert to reflect passage of the One Big Beautiful Bill Act, Public Law No. 119-21, H.R. 1 (the “OBBBA”), which was enacted on July 4, 2025.Read
Aug 1, 2025
