David L. Koche

Envelope-icon   dkoche@barnettbolt.com
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601 Bayshore Boulevard, Suite 700
Tampa, Florida 33606
Phone: (813) 253-2020 ext. 111
Fax: (813) 251-6711

David L. Koche is a partner with the law firm of Barnett, Kirkwood, Long & Koche, P.A., where he practices in the areas of estate planning, federal and state tax law and tax controversies, and aviation tax. David has written and lectured on these topics throughout his career. He received his B.A. degree from Cornell University, his J.D. from Georgetown University Law Center, and his LL.M degree (Taxation) from the University of Florida College of Law. David currently serves on the firm’s executive committee.

Focused on tax law

David has been listed in “Best Lawyers in America” under tax law since 2006 and has also been selected for Super Lawyers. He is a member of various professional associations, and, most notably, has served as Assistant Director of the Education Division and the State Tax Division of the Florida Bar Tax Section.


  • Aviation/Aviation Tax
  • Business Law
  • Tax Law
  • Tax Litigation & Controversy
  • Trusts & Estates


  • The Best Lawyers in America in the areas of Tax Law (2006 – 2019) and Tax Litigation and Controversy (2010 – 2012)
  • Florida Super Lawyers (2007-2009, 2012-2019)
  • Florida Legal Elite (Tax), Florida Trend Magazine, 2013
  • Best Legal Eagles in the State
  • Florida’s Top Lawyers
  • Tampa Bay’s Top Lawyers
  • Tampa’s Top Lawyers – Tax Law (2016; Voted #1 by Peers)
  • AV-rated by Martindale-Hubbell


  • Cornell University (B.A., 1990)
  • Georgetown University Law Center (J.D., 1993)
  • University of Florida College of Law (LL.M., in Taxation, 1994)
  • Assistant Managing Editor, Florida Tax Review (1993-1994)
  • Senior Staff, The Tax Lawyer (1992-1993)
  • John M. Olin Fellow in Law and Economics
  • Cornell National Scholar
  • National Merit Scholar


  • The Florida Bar (1993)
  • U.S. Tax Court
  • United States Court of Appeals for the Eleventh Circuit


  • The Florida Bar, Assistant Director of Education Division (2006-2008); Current Assistant Director of State Tax Division
  • Tampa Bay Estate Planning Council
  • Hillsborough County Bar Association
  • American Bar Association


  • “After Olmstead: Will a Multiple-member LLC Continue to have Charging Order Protection?,” The Florida Bar Journal, December 2010
  • “Unconventional Uses of 529 Plans Should Not Be Ignored by Taxpayers and Their Advisors,” Estates, Gifts and Trusts Journal, March 2010.
  • “Creditor’s Rights Under Private Annuities and Grantor-Retained Annuities Trusts in Florida,” The Florida Bar Journal, July/August, 2009.
  • “Personal Use of Corporate Aircraft Before and After the American Jobs Creation Act of 2004,” The Florida Bar Journal, July/August, 2005
  • “Tax Confiscation of IRA Benefits” The Florida Bar Journal, April, 1997
  • “The Qualified Domestic Trust Regulations” The Florida Bar Journal, July 1996
  • “Contributions of Appreciated Property to a Partnership: Section 704(c)” The Florida Bar Journal, October 1995
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