David R. Cook Jr.

Attorney

David practices in the following areas of law.  Click on the appropriate link to view more information about each practice area.

Practice Areas

Business, Corporate, and Commercial

Construction and Procurement Law

Cooperative Law and Taxation

Energy & Utilities Law

Energy Construction

Education and Credentials

David received his Juris Doctor from Mercer University, Walter F. George School of Law, Macon, Georgia in May 2005. In law school, David received awards for winning the American Association of Attorney-Certified Public Accountants’ national essay contest; achieving the highest grade in Partnership Taxation; and the Dean’s List. David received his Masters of Science in Accounting from Georgia College and State University. He received his Bachelor of Business Administration in Accounting from Mercer University. He passed the Georgia C.P.A. Exam, scored 93rd percentile on the National ETS Business Exam, and received the Baptist Student Achievement Award. After law school, David worked for Deloitte Tax L.L.P. as an International Tax Consultant for large multi-national companies.

Professional and Personal Associations

  • Certifications
    • Georgia State Bar, Member
    • Georgia Certified Public Accountant, Inactive Member
  • Associations
    • American Bar Association, Member
    • American Institute of Certified Public Accountants, Member
    • Atlanta Bar Association, Member; Construction Law Section Board Member (2015 – Present) and Secretary (2017 – Present)
    • Construction Financial Management Association, Associate Member
    • Electric Cooperative Bar Association, Member and State Liaison for Georgia
    • Georgia EMC Counsel Association, Member and Past President 2015-2016
    • Independent Electrical Contractors, Partner Member
    • Local Government Section, Georgia Bar
    • Mercer Law Young Alumni Council, Member, Treasurer
  • Court Admissions
    • All Georgia State Courts
    • All Georgia Federal Courts
    • United States Tax Court

David is married with three children.  He enjoys spending time with family and playing and coaching soccer.  He was born and raised in Waycross and is a life-long Georgian.

News Featuring David R. Cook Jr.

Preparing the Next Generation of Skilled Construction Workers: AGC Workforce Development Plan

AHC Law obtained permission from AGC to publish the links to the results of The Construction Workforce Shortage Survey and the Workforce Development Plan. In August, Associated General Contractors (AGC) and Autodesk released the results of their 2017 Construction Workforce Shortage Survey. Of the more than 1,600 survey respondents, 70 percent said they are having difficulty

Patronage Determinations: Patronage-Sourced Income and Expenses

Taxable cooperatives – including Subchapter T cooperatives and taxable rural telephone and electric cooperatives – must determine whether income and expenses are considered patronage-sourced or not.  This is called patronage determination.  It is critical to taxable cooperatives because it determines whether income is taxable or subject to a patronage-dividend deduction or exclusion.  Because it is