Stephen B. Cohen

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All Scholarship 2000 - Present

Forthcoming Works and Works in Progress

• Stephen B. Cohen, Inequality and the Deficit, (working paper).    [SSRN] [Gtown Law]

Contributions to Law Reviews and Other Scholarly Journals

• Stephen B. Cohen, A Pang of Remorse, 130 Tax Notes 1577-1579 (2011).    [L]
• Stephen B. Cohen, The Misuse of Textualism: A Further Reply to Prof. Kahn, 127 Tax Notes 206-207 (2010).    [L] [SSRN] [Gtown Law]
• Stephen B. Cohen, Judge Sonia Sotomayor's Tax Opinions, 124 Tax Notes 474-478 (2009).    [L]
• Stephen B. Cohen, Whom Do You Trust? A Reply to Prof. Kahn, 125 Tax Notes 711-712 (2009).    [L] [Gtown Law]
• Stephen B. Cohen, Misassigning Income: The Supreme Court and Attorney's Fees, 110 Tax Notes 335-367 (2006) abridging 25 Va. Tax Rev. 415-449 (2005).    [L] [SSRN]
• Stephen B. Cohen & Laura Sager, Why Civil Rights Lawyers Should Study Tax, 22 Harv. BlackLetter L.J. 1-24 (2006).    [HEIN] [L] [W] [SSRN] [Gtown Law]
• Stephen B. Cohen, Words, Words, Words!!! Teaching the Language of Tax, 55 J. Legal Educ. 600-605 (2005).    [HEIN] [W] [SSRN] [Gtown Law]
• Stephen B. Cohen, Misassigning Income: The Supreme Court and Attorney's Fees, 25 Va. Tax Rev. 415-449 (2005), abridged in 110 Tax Notes 335-367 (2006).    [HEIN] [L] [W]
• Stephen B. Cohen, The Solicitor General's Mistake, 105 Tax Notes 235-236 (2004).    [L]
• Stephen B. Cohen & Laura Sager, "Judicial Activism" Should Not Prolong the Attorney's Fee Problem, 98 Tax Notes 377-387 (2003).    [L]
• Stephen B. Cohen, Did RAP Get a Bum Rap? Bank Regulators and Deceptive Accounting, 6 Green Bag 2d 395-398 (2003).    [L] [W]
• Stephen B. Cohen, Extremism Distorts Tax Law Judgment: The Case of Carolyn Kuhl, 99 Tax Notes 1839-1846 (2003).    [L]
• Stephen B. Cohen & Laura Sager, Final(?) Thoughts on the Biehl Decision, 99 Tax Notes 133-137 (2003).    [L]
• Stephen B. Cohen, Even Before Enron: Banking Regulators, the Income Tax, the S&L Crisis, and Deceptive Accounting at the Supreme Court, 5 Green Bag 2d 387-392 (2002).    [L] [W] [SSRN]
• Stephen B. Cohen & Laura Sager, Kafka at the Tax Court: The Attorney's Fee in Employment Litigation, 96 Tax Notes 1503-1511 (2002).    [L]
• Stephen B. Cohen, Hester Prynne, Lydia Bennet & Section 306 Stock: The Concept of Tainting in the American Novel, the British Novel, and the Internal Revenue Code, 5 Green Bag 2d 5-9 (2001).    [L] [W] [SSRN]
• Stephen B. Cohen & Laura Sager, Judge Posner's Failed Opinion in Kenseth, 92 Tax Notes 1227-1229 (2001).    [L]
• Stephen B. Cohen, 89 Tax Notes 295-296 (2000) (reviewing Daniel N. Shaviro, Making Sense of Social Security Reform (2000)).    [L]
• Stephen B. Cohen, The Tax of Physics, the Physics of Tax, 3 Green Bag 2d 375-379 (2000).    [L] [W] [SSRN]
• Stephen B. Cohen & Laura Sager, How the Income Tax Undermines Civil Rights Law, 73 S. Cal. L. Rev. 1075-1104 (2000).    [HEIN] [L] [W] [SSRN]
• Stephen B. Cohen, Vanishing Case for the Flat Tax: Growth, Inequality, Saving, and Simplification, 86 Tax Notes 675-690 (2000).    [L]
• Stephen B. Cohen, Will the WTO's FSC Ruling Be the Demise of the Guam Foreign Sales Corporation?, 20 Tax Notes Int'l 1627-1628 (2000).    [L]

U.S. Supreme Court Briefs

• Brief for Prof. Stephen B. Cohen, Pro Se, as Amicus Curiae Supporting Respondents, Commissioner of Internal Revenue v. Banks, Nos. 03-892, 03-907 (U.S. Aug. 16, 2004).    [W] [Gtown Law]

Selected Contributions to Other Publications

• Stephen B. Cohen, Does Brummeria Sweep Clean? A U.S. Tax-Law Perspective, 126 S. Afr. L.J. 489-504 (2009).   
• Stephen B. Cohen, Brummeria Renaissance Revisited: The Real Cat and the Real Pigeon, Taxpayer, Sept. 2008, at 164-165.