I think you're talking about the relatavistic mass increase formula from special relativity m=mo/sqrt(1-v squared / c squared)) - [I've not heard it called Tau before]
It was first discoverred that the speed of light in a vacuum was constant and a maximum as a consequence of the famous Michelson Morely experiment in 1887
http://en.wikipedia.org/wiki/Michelson-Morley_ experiment.
From this and the principal that physical laws are the same in all inertial frames of reference ( you can't tell you're moving if you're moving at a steady speed) Einstein arrived at, relatistic mass increase, length contraction and time dilation in the Special Relativity paper of 1905
Put very simply momentum is conserved but when you then factor in time dilation you get mass increase as a consequence.
Richard Feynmann wrote some brilliant undergraduate level lectures on Science and chapter 16 of the first volume covers this wonderfully, it's also in his book 6 not so easy pieces (but it's not that hard really)
There's a variation based on it here:
http://www.wbabin.net/harrison/derive.htm