While I was in college, a fellow mathematics major and I made the conjecture that the set of all gross things formed a group (in TMA's sense, above). It seemed reasonable - the set was certainly closed under the operator of addition or mixing. For if you mix two gross things together, the result would have to be gross, right?

Alas, we were never able to prove our theory, and unfortunately we came to the conclusion that it is probably false. For we could not determine what the identity element of such a group would be. What could you add to anything gross that would not change it, yet was itself gross? The only candidate was water; but there are some things that cannot combine with anything to make water - for example, corned beef hash.

A side note for math geeks: although the set of gross things is not a group, the fact that it is closed under addition means that you could localize in the ring of all things, with addition being represented by formal sums and multiplication represented by mixing. Which would give you a fairly strange ring.