Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Lucas, Commissioner of Internal Revenue v. Earl | Statement: [Lucas v. Earl, fullCaseName, Lucas, Commissioner of Internal Revenue v. Earl]

Target entity: Lucas, Commissioner of Internal Revenue v. Earl
Context triple: [Lucas v. Earl, fullCaseName, Lucas, Commissioner of Internal Revenue v. Earl]

• A. Helvering v. Eubank
  Helvering v. Eubank is a U.S. Supreme Court tax law decision addressing when income from assigned rights is taxable to the assignor rather than the assignee.
• B. Moritz v. Commissioner
  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.
• C. Lucas v. Earl chosen
  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. 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.
• E. 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.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.