Comment by slholzer:
Per Tony Russell's Country Music Records, 1921-1942, Tom Cook on the B-side is Frank Luther. In Pseudonyms on American REcords, 1892-1942, Allan Sutton indicates that Tom Cook is possibly Frank Luther on Grey Gull labels but not on Madison, based on aural evidence. This is a very strong opinion by Sutton's standards. Other candidates listed in CMR's Xref for Tom Cook include Arthur Fields, Vernon Dalhart and possibly others (but bear in mind that Russell made his choice and it is printed on p. 776 under Carson Robison's name.
The A side is listed by CMR on the same page, where Smith and James is apparently accepted as the actual identity of the vocal duo. Both sides are shown as recorded in NY, ?c. Sept. 1929.
The On-Line Discographical Project is silent on the identity of Tom Cook and concurs with CMR that the B-side is a Carson Robison group. The ODP assigns different mxs and rec dates to each side (3626B in June, 1927 to A, 2483B in Aug. 1929 to B.) CMR shows the 3626B mx as a separate track from mx 135-A-B, with a different issue list (not inc. any Madisons).and a different artist credit (Frank Luther & Ed Faber). Mx 2483B may be listed somewhere in CMR, but so far I've not found it and I'm out of useful clues. If Tom Cook is Vernon Dalhart or Arthur Fields, this particular track did not make it into CMR under their names. Both chapters are selective for country material and selections deemed to be "Pop" are generally not included.