Triple
T12412636
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Lucas v. Earl |
E296553
|
entity |
| Predicate | frequentlyCitedIn |
P46711
|
FINISHED |
| Object | U.S. Tax Court decisions |
E302257
|
NE FINISHED |
How this triple was built (2 steps)
Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.
NER
Named-entity recognition
gpt-5-mini
Instruction
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).
Input
Phrase: U.S. Tax Court decisions | Statement: [Lucas v. Earl, frequentlyCitedIn, U.S. Tax Court decisions]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: U.S. Tax Court decisions Context triple: [Lucas v. Earl, frequentlyCitedIn, U.S. Tax Court decisions]
-
A.
Tax Court Memorandum Opinions
Tax Court Memorandum Opinions are written decisions of the United States Tax Court that typically address fact-specific disputes and are not treated as binding precedent.
-
B.
Tax Court Summary Opinions
Tax Court Summary Opinions are informal, non-precedential decisions issued by the U.S. Tax Court in certain small tax cases, providing guidance only to the parties involved and not binding future cases.
-
C.
Tax Court Reports
Tax Court Reports is the official published compilation of opinions and decisions issued by the United States Tax Court.
-
D.
United States Tax Court
The United States Tax Court is a federal trial court that specializes in resolving disputes between taxpayers and the Internal Revenue Service over federal tax liabilities.
-
E.
United States taxation and revenue case law
chosen
United States taxation and revenue case law comprises judicial decisions that interpret and apply federal and state tax statutes, regulations, and constitutional provisions, shaping how taxes are assessed, collected, and disputed in the United States.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 batches)
The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.
| Step | Stage | Batch ID | Status | When |
|---|---|---|---|---|
| creating | Elicitation | batch_69d6ad9f464c81909db36d7e96e34b9e |
completed | April 8, 2026, 7:33 p.m. |
| NER | Named-entity recognition | batch_69d94d6b0f9c8190813b6fe3f97570ac |
completed | April 10, 2026, 7:20 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69f6348ccaf88190aeb0dfb7fe1d8dec |
completed | May 2, 2026, 5:29 p.m. |
Created at: April 8, 2026, 9:55 p.m.