About James E.
James E. Spoden built his legal foundation in Chicago and Cleveland. He earned a bachelor’s degree from John Carroll University in 1976. He returned to the classroom at DePaul College of Law, where he completed a J.D. in 1982 and then an LL.M. in 1985. Those credentials sit alongside a professional accounting credential; he is a certified public accountant.
Spoden’s career bridges law and accounting. He has taken cases before the United States Tax Court and has been admitted to practice in Illinois and Pennsylvania. His courtroom experience extends to the United States District Court for the Western District of Pennsylvania. At the same time he has practiced in settings that require both legal and financial analysis. He combines formal tax training with practice in business counseling and tax litigation.
He is a partner at MacDonald, Illig, Jones & Britton. In that role he has handled matters that touch on tax disputes, business transactions and regulatory questions. The partnership has placed him in frequent contact with accountants, corporate clients and other counsel. He also maintains active memberships in professional organizations that reflect his dual qualifications. He belongs to the American Institute of Certified Public Accountants and holds membership in the American Bar Association. He is a member of both the Pennsylvania Bar Association and Illinois Bar Associations, and he participates in the Business Counseling and Tax Sections of the Erie County Bar Association.
Colleagues describe him as someone who moves easily between complex tax rules and practical business concerns. His training at DePaul gave him a technical grounding. His CPA certification allows him to speak the language of financial professionals. That combination shapes how he approaches planning, negotiations and disputes. In tax proceedings he has worked on assessments and challenges that require detailed factual record-keeping and precise statutory analysis.
Outside the courtroom he has advised clients on corporate tax matters, structure and compliance. He takes a practical tone in counseling sessions and aims to clarify risk and options rather than inundate clients with technicalities. He also collaborates with tax preparers and financial advisers when matters demand coordinated action across disciplines.
He continues to practice as a partner at MacDonald, Illig, Jones & Britton and remains active in both bar and accounting organizations. He currently concentrates on tax controversies, business counseling and related litigation.
