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Mark Cowan, JD

Professor
MarkCowan@boisestate.edu • (208) 426-1565 • Mail Stop: 1610
Office Number: MBEB 3102

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Mark Cowan joined the Department of Accountancy at Boise State in 2004 and teaches graduate and undergraduate courses in taxation. Prior to entering academia, Professor Cowan spent over ten years as a practicing CPA as a tax director at a large ski resort holding company and real estate development firm and a tax manager at Price Waterhouse (now PricewaterhouseCoopers). He currently teaches Partnership Tax Law, Multistate Taxation, Taxation of Nonprofits, and Survey of Federal Income Taxation. Professor Cowan also serves as the coordinator for the JD/MSAT Concurrent Degree program offered in conjunction with the University of Idaho College of Law. Professor Cowan conducts both legal academic and practitioner research. His research interests include the taxation of nonprofits, tax issues in Indian Country, and multistate tax issues. Professor Cowan has published articles in The Tax Lawyer, the Idaho Law Review, the Florida Tax Review, the Pittsburgh Tax Review, The Journal of College and University Law, The Tax Adviser, The CPA Journal, The ATA Journal of Legal Tax Research, and the Journal of Taxation.

Education

  • JD, University of Connecticut
  • MS, Taxation, University of Hartford
  • BS, Business Administration, University of Connecticut

Featured Publications

  • Topic #1012, Unitary Business, on Thomson Reuters/Tax & Accounting Checkpoint Catalyst Library (2014)
  • “Assignment of Income at the Ivory Tower: Relaxing the Tax Treatment of Services Donated to Charities by Their Employees,” 40 Journal of College and University Law 1 (2014)
  • “Tagalong Tax Policy,” 69 State Tax Notes 617 (Sept. 2, 2013)
  • “Reevaluating the Intellectual Property Holding Company” (with Warren Newberry), 14 Management Accounting Quarterly 25 (Spring 2013)
  • “A GAAP Critic’s Guide to Corporate Income Taxes” 66 The Tax Lawyer 209 (2012)
  • See more by accessing menu item "Mark Cowan Publications"

Awards

  • Certified Public Accountant (CPA Certificate is Registered in good standing in Connecticut, not currently licensed)
  • Admitted to Practice as an Attorney in the Connecticut Courts
  • College of Business and Economics Advisory Committee Outstanding Research Award (2014)
  • Beta Alpha Psi Most Outstanding Professor Award--Student Choice (2014, 2016)
  • Boise State University Foundation Scholar in Teaching Award (2011)
  • College of Business and Economics Advisory Committee Outstanding Teaching Award (2010)
  • Department of Accountancy KPMG Award for the Outstanding Accounting Teacher (2006, 2007, 2009, 2011)
  • Department of Accountancy Little Morris LLP Award for the Outstanding Accounting Teacher (2016)
  • Department of Accountancy Deloitte LLP Research Award for the Outstanding Accounting Article (2008, 2012, 2014)
  • Langroise Faculty Research Scholarship (2009, 2011, 2016)

Current Courses: Spring 2016

CourseRoom & Times
ACCT 302-1: Survey of Federal Income Taxation
[Syllabus]

ACCT 302-2: Survey of Federal Income Taxation
[Syllabus]

ACCT 530-1: Corporate Tax Law I
[Syllabus]