Moritz v. Commissioner
E375715
Moritz v. Commissioner is a landmark 1972 U.S. tax law case in which Ruth Bader Ginsburg successfully challenged gender-based discrimination in the tax code, helping to establish a foundation for modern sex equality jurisprudence.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Moritz v. Commissioner canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T3653295 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Moritz v. Commissioner Context triple: [On the Basis of Sex, basedOn, Moritz v. Commissioner]
-
A.
Blair v. Commissioner
Blair v. Commissioner is a U.S. Supreme Court tax law case that addressed the assignment of income doctrine, holding that a taxpayer who assigns a beneficial interest in a trust also shifts the tax liability on the income from that interest.
-
B.
Helvering v. Horst
Helvering v. Horst is a 1940 U.S. Supreme Court case that established key principles of the assignment of income doctrine in federal tax law.
-
C.
Helvering v. Clifford
Helvering v. Clifford is a landmark 1940 U.S. Supreme Court tax law case that clarified when income from a trust should be attributed to the grantor for federal income tax purposes.
-
D.
Helvering v. Gregory
Helvering v. Gregory is a landmark 1935 U.S. Supreme Court tax law case that established the principle that transactions must have a genuine business purpose beyond tax avoidance to be respected for tax purposes.
-
E.
Helvering v. Davis
Helvering v. Davis is a 1937 U.S. Supreme Court case that upheld the constitutionality of the Social Security Act and broadly affirmed federal power to tax and spend for the general welfare.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Moritz v. Commissioner Target entity description: Moritz v. Commissioner is a landmark 1972 U.S. tax law case in which Ruth Bader Ginsburg successfully challenged gender-based discrimination in the tax code, helping to establish a foundation for modern sex equality jurisprudence.
-
A.
Blair v. Commissioner
Blair v. Commissioner is a U.S. Supreme Court tax law case that addressed the assignment of income doctrine, holding that a taxpayer who assigns a beneficial interest in a trust also shifts the tax liability on the income from that interest.
-
B.
Helvering v. Horst
Helvering v. Horst is a 1940 U.S. Supreme Court case that established key principles of the assignment of income doctrine in federal tax law.
-
C.
Helvering v. Clifford
Helvering v. Clifford is a landmark 1940 U.S. Supreme Court tax law case that clarified when income from a trust should be attributed to the grantor for federal income tax purposes.
-
D.
Helvering v. Gregory
Helvering v. Gregory is a landmark 1935 U.S. Supreme Court tax law case that established the principle that transactions must have a genuine business purpose beyond tax avoidance to be respected for tax purposes.
-
E.
Helvering v. Davis
Helvering v. Davis is a 1937 U.S. Supreme Court case that upheld the constitutionality of the Social Security Act and broadly affirmed federal power to tax and spend for the general welfare.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
United States court case
ⓘ
gender equality case ⓘ sex discrimination case ⓘ tax law case ⓘ |
| areaOfLaw |
constitutional law
ⓘ
equal protection ⓘ tax law ⓘ |
| associatedWith |
American Civil Liberties Union
ⓘ
Ruth Bader Ginsburg ⓘ |
| citation | 469 F.2d 466 ⓘ |
| concerns | Internal Revenue Code § 214 (dependent-care deduction) ⓘ |
| constitutionalBasis | Fifth Amendment equal protection component ⓘ |
| counselForPetitioner |
American Civil Liberties Union
ⓘ
surface form:
ACLU Women’s Rights Project
Martin D. Ginsburg ⓘ Ruth Bader Ginsburg ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| court | United States Court of Appeals for the Tenth Circuit ⓘ |
| decisionYear | 1972 ⓘ |
| holding |
denial of the dependent-care deduction to an unmarried man was unconstitutional
ⓘ
gender-based distinction in the statute violated equal protection principles ⓘ |
| involves | care expenses for dependent mother ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| languageOfProceedings | English ⓘ |
| legalIssue |
denial of tax deduction based on sex
ⓘ
gender-based discrimination in the tax code ⓘ |
| legalSystem | common law ⓘ |
| locationOfCourt |
United States Court of Appeals for the Tenth Circuit
ⓘ
surface form:
Tenth Circuit (Denver, Colorado)
|
| lowerCourt | United States Tax Court ⓘ |
| partyStatusOfMoritz | unmarried man ⓘ |
| petitioner | Charles E. Moritz ⓘ |
| plaintiff | Charles E. Moritz ⓘ |
| precedentFor | later sex discrimination cases ⓘ |
| relatedConcept |
gender stereotypes in law
ⓘ
sex equality jurisprudence ⓘ |
| respondent | Commissioner of Internal Revenue ⓘ |
| result |
Tax Court decision reversed
ⓘ
case remanded ⓘ |
| significance |
challenged stereotype that only women are caregivers
ⓘ
early success in Ruth Bader Ginsburg’s litigation strategy against sex discrimination ⓘ first federal appellate decision striking down a sex-based classification in a federal statute argued by Ruth Bader Ginsburg ⓘ helped establish foundation for modern sex equality jurisprudence ⓘ |
| statuteChallenged | Internal Revenue Code provision limiting dependent-care deduction to women, widowers, or divorced men ⓘ |
| subjectMatter | federal income tax deduction ⓘ |
| timePeriod | early 1970s ⓘ |
| typeOfDiscrimination |
gender-based classification in statute
ⓘ
sex discrimination ⓘ |
| usedBy | Ruth Bader Ginsburg in subsequent advocacy for gender equality ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Moritz v. Commissioner Description of subject: Moritz v. Commissioner is a landmark 1972 U.S. tax law case in which Ruth Bader Ginsburg successfully challenged gender-based discrimination in the tax code, helping to establish a foundation for modern sex equality jurisprudence.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.