- J.D., Vanderbilt University, 1980
- A.B.J., University of Georgia, 1977
License to Practice
- United States Tax Court
Specialties and Courses
- Conflict of laws
- Federal income taxation
- Law and economics
- Taxation of business entities
Cochran was an associate with Boult, Cummings, Conners & Berry in Nashville, Tennessee (now known as Bradley Arant Boult Cummings), from 1981 through 1985, where his practice centered on Federal Taxation.
Cochran served as Professor-in-Residence at the Office of Chief Counsel for the Internal Revenue Service and he has served as a visiting professor at the University of Texas, the University of Georgia and Vermont Law School. He has been a member of the St. Mary’s faculty since 1985 and he regularly teaches federal income taxation, taxation of business entities and conflict of laws. He is also the Law School’s Director of Evening Studies and a former Co-Director of the Institute on World Legal Problems in Innsbruck, Austria. He received the Distinguished Faculty Award from the St. Mary’s University Alumni Association in 2001.
- Phi Beta Kappa
- Order of the Coif
- Professor-in-Residence, IRS Chief Counsel’s Office, Washington D.C., 1988-89
Articles in a Periodical
- S Corporation Stock Sales: Tax Efficiency and Transaction Costs, 128 Tax Notes 309 (2010).
- Transnational Litigation (2004) (Self-published teaching materials.)
- Federal Income Taxation: Law and Policy (2003). (Self-published teaching materials.)
- Like-Kind Exchanges and Original Sin, 83 Tax Notes 431 (1999).
- 1969: The Birth of Tax Reform, 25 St. Mary’s L.J. 355 (1993).
- 1989 Tax Act Compounds Confusion over Tax Status of Personal Injury Damages, 49 TAX NOTES 1565 (1990).
- The Case for Revisiting Carryover Basis, 47 Tax Notes 1241 (1990).
- Cadillacs, Gold Watches, and the Tax Reform Act of 1986: The Continuing Evolution of the Tax Treatment of Gifts to Employees, 5 Akron Tax J. 27 (1988).
- The Infield Fly Rule and the Internal Revenue Code: An Even Further Aside, 29 William and Mary L. Rev. 43 (1987).
- Should Personal Injury Damage Awards Be Taxed?, 38 Case Western Reserve L. REV. 43 (1987).
- Book Review: Fundamentals of Corporate Taxation, by Lind, Schwarz, Lathrope and Rosenberg, 55 Univ. OF Cincinnati L. REV. 761 (1987).
- Looking a Gift Horse in the Mouth: Some Observations and Suggestions for Improving Internal Revenue Code Section 1244, (coauthor) 39 Southwestern L.J. 975 (1986).
- Comparison of S Corporations and Partnerships: Tax Treatment of Formation, Report to American Bar Association Tax Section, Committee on S Corporations (1985).