Triple

T12455757
Position Surface form Disambiguated ID Type / Status
Subject Clifford trust doctrine E297653 entity
Predicate basedOnCase P7125 FINISHED
Object Helvering v. Clifford E61712 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: Helvering v. Clifford | Statement: [Clifford trust doctrine, basedOnCase, Helvering v. Clifford]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Helvering v. Clifford
Context triple: [Clifford trust doctrine, basedOnCase, Helvering v. Clifford]
  • A. Helvering v. Clifford chosen
    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.
  • 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. 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.
  • D. 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.
  • E. Helvering v. Bruun
    Helvering v. Bruun is a 1940 U.S. Supreme Court case that addressed whether a landlord realizes taxable income when repossessing property improved by a tenant.
  • 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_69d6ada166c48190b902972cd2408fa3 completed April 8, 2026, 7:33 p.m.
NER Named-entity recognition batch_69d94da2a3cc81908de5a85257627fe2 completed April 10, 2026, 7:21 p.m.
NED1 Entity disambiguation (via context triple) batch_69f65ea710d481908371209cb92502a6 completed May 2, 2026, 8:29 p.m.
Created at: April 8, 2026, 9:56 p.m.