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Faculty name: Stephen B. Cohen

Note: This bibliography changes the order of authors so that Georgetown authors are listed first.

Forthcoming Works and Works in Progress

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


  • 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.   

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