Loughborough v. Blake
E884682
Loughborough v. Blake is an 1820 U.S. Supreme Court case that upheld Congress’s power to levy direct taxes on residents of the District of Columbia, affirming that the federal district could be taxed like the states.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Loughborough v. Blake canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T10763007 — 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: Loughborough v. Blake Context triple: [District Clause of the U.S. Constitution, citedInCase, Loughborough v. Blake]
-
A.
Attorney General v Blake
Attorney General v Blake is a landmark English contract law case that established the exceptional remedy of allowing the state to claim a defendant’s profits for breach of contract where ordinary damages are inadequate.
-
B.
Walsh v Lonsdale
Walsh v Lonsdale is an English contract and property law case that established the principle that equity regards as done that which ought to be done, allowing equitable leases to be treated as if they were legal leases.
-
C.
Lucas v. Earl
Lucas v. Earl is a landmark 1930 U.S. Supreme Court tax law case that established the principle that income is taxed to the person who earns it, regardless of contractual arrangements to split or assign that income.
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D.
Ray v. Blair
Ray v. Blair is a 1952 U.S. Supreme Court case that upheld a state's authority to require presidential electors to pledge support for their party's nominees as a condition of appointment.
-
E.
Lau v. Nichols
Lau v. Nichols is a landmark 1974 U.S. Supreme Court case that held public schools must take affirmative steps to help non-English-speaking students overcome language barriers to ensure equal educational opportunity under federal civil rights law.
- 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: Loughborough v. Blake Target entity description: Loughborough v. Blake is an 1820 U.S. Supreme Court case that upheld Congress’s power to levy direct taxes on residents of the District of Columbia, affirming that the federal district could be taxed like the states.
-
A.
Attorney General v Blake
Attorney General v Blake is a landmark English contract law case that established the exceptional remedy of allowing the state to claim a defendant’s profits for breach of contract where ordinary damages are inadequate.
-
B.
Walsh v Lonsdale
Walsh v Lonsdale is an English contract and property law case that established the principle that equity regards as done that which ought to be done, allowing equitable leases to be treated as if they were legal leases.
-
C.
Lucas v. Earl
Lucas v. Earl is a landmark 1930 U.S. Supreme Court tax law case that established the principle that income is taxed to the person who earns it, regardless of contractual arrangements to split or assign that income.
-
D.
Ray v. Blair
Ray v. Blair is a 1952 U.S. Supreme Court case that upheld a state's authority to require presidential electors to pledge support for their party's nominees as a condition of appointment.
-
E.
Lau v. Nichols
Lau v. Nichols is a landmark 1974 U.S. Supreme Court case that held public schools must take affirmative steps to help non-English-speaking students overcome language barriers to ensure equal educational opportunity under federal civil rights law.
- F. None of above. chosen
Statements (41)
| Predicate | Object |
|---|---|
| instanceOf |
United States Supreme Court case
ⓘ
landmark tax law case ⓘ |
| branchOfLaw | public law ⓘ |
| chiefJusticeAtTime | John Marshall NERFINISHED ⓘ |
| citation | 18 U.S. (5 Wheat.) 317 ⓘ |
| clarifiedConcept |
application of apportionment requirements to federal districts and territories
ⓘ
meaning of direct taxes under the Constitution ⓘ |
| constitutionalProvisionInterpreted |
Article I, Section 2 of the United States Constitution
NERFINISHED
ⓘ
Article I, Section 8 of the United States Constitution NERFINISHED ⓘ Article I, Section 9 of the United States Constitution NERFINISHED ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| court | Supreme Court of the United States ⓘ |
| courtTerm | February Term 1820 ⓘ |
| decisionDate | 1820 ⓘ |
| fullCaseName | Loughborough v. Blake NERFINISHED ⓘ |
| geographicalScope |
District of Columbia
NERFINISHED
ⓘ
United States territories NERFINISHED ⓘ |
| governmentalBodyEmpowered | United States Congress NERFINISHED ⓘ |
| historicalEra | Marshall Court era NERFINISHED ⓘ |
| holding |
Congress may impose direct taxes on the District of Columbia
NERFINISHED
ⓘ
The District of Columbia can be taxed by Congress in the same manner as the states ⓘ The power of Congress to tax extends throughout the United States, including territories and the federal district ⓘ |
| issue | power of Congress to levy direct taxes in the District of Columbia ⓘ |
| jurisdictionType | federal question jurisdiction ⓘ |
| languageOfOpinion | English ⓘ |
| legalSubject |
constitutional law
ⓘ
federal jurisdiction ⓘ tax law ⓘ |
| opinionBy | John Marshall NERFINISHED ⓘ |
| party |
Blake
NERFINISHED
ⓘ
Loughborough NERFINISHED ⓘ |
| precedentFor |
congressional power to tax federal territories
ⓘ
treatment of the District of Columbia for federal taxation purposes ⓘ |
| reporter | Wheaton NERFINISHED ⓘ |
| result | judgment for the federal taxing authority ⓘ |
| subsequentInfluence | cited in later cases on federal taxing power ⓘ |
| topic |
direct taxes
ⓘ
scope of congressional taxing power ⓘ taxation of the District of Columbia ⓘ |
| volumeInUnitedStatesReports | 18 ⓘ |
| yearDecided | 1820 ⓘ |
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: Loughborough v. Blake Description of subject: Loughborough v. Blake is an 1820 U.S. Supreme Court case that upheld Congress’s power to levy direct taxes on residents of the District of Columbia, affirming that the federal district could be taxed like the states.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.