Education

  • LL.M. in Taxation, University of Florida, 1981
  • J.D., Vanderbilt University, 1980
  • A.B.J., University of Georgia, 1977

License to Practice

  • Tennesee
  • United States Tax Court

Specialties and Courses

  • Conflict of laws
  • Federal income taxation
  • Taxation of business entities

Biography

Professor Cochran was a tax attorney with Boult, Cummings, Conners & Berry in Nashville (now Bradley Arant Boult Cummings) from 1981 until 1985, when he joined the St. Mary’s faculty. He has taught as a visiting professor at the University of Texas, the University of Georgia, and Vermont Law School, and he served for a year as Professor In Residence at the Office of Chief Counsel for the Internal Revenue Service in Washington, D.C.

During his tenure at St. Mary’s, Professor Cochran has served in various administrative positions, including Director of Evening Studies and Co-Director of the summer program in Innsbruck, Austria. He has chaired the faculty appointments committee for several years.

Professor Cochran and his wife have two adult sons and two grandsons. In his spare time, he enjoys international travel, college football, blues guitar, and single malt Scotch. In the pre-COVID era, his trivia team advanced to the citywide championship, placing fourth.

Highlights

  • Phi Beta Kappa
  • Order of the Coif
  • Distinguished Faculty Award, 2001
  • Professor-in-Residence, IRS Chief Counsel’s Office, Washington D.C., 1988-89

Publications

Articles in a Periodical

Teaching Materials

  • Transnational Litigation (2004) (Self-published teaching materials.)
  • Federal Income Taxation: Law and Policy (2003). (Self-published teaching materials.)

Other

  • Comparison of S Corporations and Partnerships: Tax Treatment of Formation, Report to American Bar Association Tax Section, Committee on S Corporations (1985).
  • Unrelated Business Income Problems of Churches and Other Religious Organizations  (coauthor), PRENTICE HALL TAX EXEMPT ORGANIZATIONS SERVICE, pg. 3649 et seq (1983).
Back to top