Stephen B. Cohen

Professor of Law

A.B., Amherst; J.D., Yale

Areas of Expertise:

Human Rights Law, Taxation

Since 1980, Professor Cohen has taught courses at the Law Center in his two principal areas of expertise: tax and international human rights. His writings include...

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Since 1980, Professor Cohen has taught courses at the Law Center in his two principal areas of expertise: tax and international human rights. His writings include a casebook on federal income taxation and various articles on tax and corporate law and on national security and foreign policy. He has also taught at Harvard, Stanford, the University of Wisconsin, the University of Cape Town, South Africa, and Heidelberg University, Germany. He was Deputy Assistant Secretary of State for Human Rights from 1978-80.  In 2014, he served on an International Bar Association Taskforce on Tax Abuses, Poverty and Human Rights.
 

Recent Scholarship

Books

  • Tax Abuses, Poverty and Human Rights: A Report of the International Bar Association's Human Rights Institute Task Force on Illicit Financial Flows, Poverty and Human Rights (Lloyd Lipsett, Task Force Rapporteur, London: International Bar Association 2013) (Stephen B. Cohen, task force member).   

Contributions to Law Reviews and Other Scholarly Journals

  • Stephen B. Cohen, Marvin the Magician, 116 Colum. L. Rev. 293-297 (2016).    [W]
  • Stephen B. Cohen, Target Stock Basis After a Double Dummy, 152 Tax Notes 1139-1142 (2016).   
  • Stephen B. Cohen, The Executive Compensation Tax Shelter: A Retrospective, 148 Tax Notes 455-458 (2015).    [SSRN] [Gtown Law]

Book Chapters and Collected Works

  • Stephen B. Cohen, "Seg Academies," Taxes, and Judge Ginsburg, in The Legacy of Ruth Bader Ginsburg 73-87 (Scott Dodson ed., New York: Cambridge University Press 2015).    [SSRN] [Gtown Law] [BOOK]
View all scholarship

All Scholarship 1971 - Present

Forthcoming Works and Works in Progress

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

Books

  • Tax Abuses, Poverty and Human Rights: A Report of the International Bar Association's Human Rights Institute Task Force on Illicit Financial Flows, Poverty and Human Rights (Lloyd Lipsett, Task Force Rapporteur, London: International Bar Association 2013) (Stephen B. Cohen, task force member).   

Contributions to Law Reviews and Other Scholarly Journals

  • Stephen B. Cohen, Marvin the Magician, 116 Colum. L. Rev. 293-297 (2016).    [W]
  • Stephen B. Cohen, Target Stock Basis After a Double Dummy, 152 Tax Notes 1139-1142 (2016).   
  • Stephen B. Cohen, The Executive Compensation Tax Shelter: A Retrospective, 148 Tax Notes 455-458 (2015).    [SSRN] [Gtown Law]
  • Stephen B. Cohen, Does Swiss Bank Secrecy Violate International Human Rights?, 140 Tax Notes 355-357 (2013).    [SSRN] [Gtown Law]
  • Stephen B. Cohen, A Pang of Remorse, 130 Tax Notes 1577-1579 (2011).   
  • Stephen B. Cohen, The Misuse of Textualism: A Further Reply to Prof. Kahn, 127 Tax Notes 206-207 (2010).    [SSRN] [Gtown Law]
  • Stephen B. Cohen, Judge Sonia Sotomayor's Tax Opinions, 124 Tax Notes 474-478 (2009).   
  • Stephen B. Cohen, Whom Do You Trust? A Reply to Prof. Kahn, 125 Tax Notes 711-712 (2009).    [Gtown Law]
  • Stephen B. Cohen, Mortgage Double Whammy: First, You Default; Second, You're Taxed, 117 Tax Notes 169-173 (2007).   
  • Stephen B. Cohen, Misassigning Income: The Supreme Court and Attorney's Fees, 110 Tax Notes 355-367 (2006) (abridging 25 Va. Tax Rev. 415-449 (2005)).    [SSRN]
  • Stephen B. Cohen & Laura Sager, Why Civil Rights Lawyers Should Study Tax, 22 Harv. BlackLetter L.J. 1-24 (2006).    [HEIN] [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 355-367 (2006).    [HEIN] [W]
  • Stephen B. Cohen, The Solicitor General's Mistake, 105 Tax Notes 235-236 (2004).   
  • Stephen B. Cohen & Laura Sager, "Judicial Activism" Should Not Prolong the Attorney's Fee Problem, 98 Tax Notes 377-387 (2003).   
  • Stephen B. Cohen, Did RAP Get a Bum Rap? Bank Regulators and Deceptive Accounting, 6 Green Bag 2d 395-398 (2003).    [W]
  • Stephen B. Cohen, Extremism Distorts Tax Law Judgment: The Case of Carolyn Kuhl, 99 Tax Notes 1839-1846 (2003).   
  • Stephen B. Cohen & Laura Sager, Final(?) Thoughts on the Biehl Decision, 99 Tax Notes 133-137 (2003).   
  • 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).    [W] [SSRN] [Gtown Law]
  • Stephen B. Cohen & Laura Sager, Kafka at the Tax Court: The Attorney's Fee in Employment Litigation, 96 Tax Notes 1503-1511 (2002).   
  • 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).    [W] [SSRN] [Gtown Law]
  • Stephen B. Cohen & Laura Sager, Judge Posner's Failed Opinion in Kenseth, 92 Tax Notes 1227-1229 (2001).   
  • Stephen B. Cohen, 89 Tax Notes 295-296 (2000) (reviewing Daniel N. Shaviro, Making Sense of Social Security Reform (2000)).   
  • Stephen B. Cohen & Laura Sager, How the Income Tax Undermines Civil Rights Law, 73 S. Cal. L. Rev. 1075-1104 (2000).    [HEIN] [W] [SSRN]
  • Stephen B. Cohen, The Tax of Physics, the Physics of Tax, 3 Green Bag 2d 375-379 (2000).    [W] [SSRN] [Gtown Law]
  • 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).   
  • Stephen B. Cohen, Vanishing Case for the Flat Tax: Growth, Inequality, Saving, and Simplification, 86 Tax Notes 675-690 (2000).   
  • Stephen B. Cohen, Tax Metamorphosis: A Miniscule Contribution to Law & Literature, 2 Green Bag 2d 249-252 (1999).    [HEIN] [W]
  • Stephen B. Cohen & Laura Sager, Discrimination Against Damages for Unlawful Discrimination: The Supreme Court, Congress, and the Income Tax, 35 Harv. J. on Legis. 447-507 (1998).    [HEIN] [W]
  • Stephen B. Cohen, Apportioning Basis: Partial Sales, Bargain Sales and the Realization Principle, 34 San Diego L. Rev. 1693-1717 (1997).    [HEIN] [W]
  • Stephen B. Cohen, Thurgood Marshall: Tax Lawyer, 80 Geo. L.J. 2011-2040 (1992).    [HEIN] [W]
  • Stephen B. Cohen, Conditioning U.S. Security Assistance on Human Rights Practices, 76 Am. J. Int'l L. 246-279 (1982).    [HEIN] [W]
  • Stephen B. Cohen, Exempt Status for Segregated Schools: Does the Constitution Permit Lower Standards for Tax Benefits than for Direct Grants?, 17 Tax Notes 259-276 (1982).   
  • Stephen B. Cohen, Reconciling Business Purpose with Bail-out Prevention: Federal Tax Policy and Corporate Divisions, 28 Stan. L. Rev. 1077-1106 (1976).    [HEIN] [W] [Gtown Law]
  • Stephen B. Cohen, Taxing Stock Dividends and Economic Theory, 1974 Wis. L. Rev. 142-175.    [HEIN] [Gtown Law]
  • Stephen B. Cohen, The Suitability Rule and Economic Theory, 80 Yale L.J. 1604-1635 (1971).    [HEIN] [Gtown Law]

Book Chapters and Collected Works

  • Stephen B. Cohen, "Seg Academies," Taxes, and Judge Ginsburg, in The Legacy of Ruth Bader Ginsburg 73-87 (Scott Dodson ed., New York: Cambridge University Press 2015).    [SSRN] [Gtown Law] [BOOK]

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]

Congressional Testimony

  • Review of U.S. Human Rights Policy: Hearings Before the H. Comm on Foreign Aff., 98th Cong., Mar. 3, June 28, Sept. 21, 1983 (Statement of Stephen B. Cohen) (CIS-No.: 84-H381-31).   
  • Foreign Assistance Legislation for FY83 (Part 7): Economic and Security Assistance Programs in Africa: Hearing Before the H. Comm. on Foreign Aff., 97th Cong., Apr. 20, 21, 29, 1982 (Statement of Stephen B. Cohen) (CIS-No.: 83-H381-25).   
  • Reconciling Human Rights and U.S. Security Interests in Asia: Hearing Before the H. Comm. on Foreign Aff., 97th. Cong., Aug. 10, Sept. 21, 22, 28, 29, Dec. 3, 9, 15, 1982 (Statement of Stephen B. Cohen) (CIS-No.: 83-H381-41).   

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).    [SSRN] [Gtown Law]
  • Stephen B. Cohen, Brummeria Renaissance Revisited: The Real Cat and the Real Pigeon, Taxpayer, Sept. 2008, at 164-165.   
Recent scholarship

In the News

"Summer Book Picks from 10 Notable Washingtonians," Washingtonian, July 30, 2014, featuring Professor Stephen Cohen.

All News

"Summer Book Picks from 10 Notable Washingtonians," Washingtonian, July 30, 2014, featuring Professor Stephen Cohen.

Recent News