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: United States v. Clarke | Statement: [October Term 2013, hasPart, United States v. Clarke]

Target entity: United States v. Clarke
Context triple: [October Term 2013, hasPart, United States v. Clarke]

• A. United States v. Dennett
  United States v. Dennett was a landmark 1930 U.S. obscenity case in which birth control advocate Mary Ware Dennett successfully challenged federal censorship of her sex education pamphlet, helping to expand protections for educational and reformist materials.
• B. United States v. Bajakajian
  United States v. Bajakajian is a 1998 U.S. Supreme Court case that held, for the first time, that a criminal forfeiture could violate the Eighth Amendment’s Excessive Fines Clause if it is grossly disproportionate to the gravity of the offense.
• C. United States v. Alvarez
  United States v. Alvarez is a 2012 U.S. Supreme Court case that struck down the Stolen Valor Act’s criminalization of lying about receiving military honors as a violation of the First Amendment’s free speech protections.
• D. United States v. Eichman
  United States v. Eichman is a 1990 U.S. Supreme Court case that struck down a federal law banning flag desecration as unconstitutional under the First Amendment’s protection of free speech.
• E. United States v. Basye
  United States v. Basye is a U.S. Supreme Court case that clarified the tax treatment of income assigned to others, particularly in the context of professional partnerships and deferred compensation arrangements.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: United States v. Clarke
Triple: [October Term 2013, hasPart, United States v. Clarke]

United States v. Clarke is a 2014 U.S. Supreme Court case that clarified when a taxpayer is entitled to an evidentiary hearing to challenge the Internal Revenue Service’s reasons for issuing a summons.

Target entity: United States v. Clarke
Target entity description: United States v. Clarke is a 2014 U.S. Supreme Court case that clarified when a taxpayer is entitled to an evidentiary hearing to challenge the Internal Revenue Service’s reasons for issuing a summons.

• A. United States v. Dennett
  United States v. Dennett was a landmark 1930 U.S. obscenity case in which birth control advocate Mary Ware Dennett successfully challenged federal censorship of her sex education pamphlet, helping to expand protections for educational and reformist materials.
• B. United States v. Bajakajian
  United States v. Bajakajian is a 1998 U.S. Supreme Court case that held, for the first time, that a criminal forfeiture could violate the Eighth Amendment’s Excessive Fines Clause if it is grossly disproportionate to the gravity of the offense.
• C. United States v. Alvarez
  United States v. Alvarez is a 2012 U.S. Supreme Court case that struck down the Stolen Valor Act’s criminalization of lying about receiving military honors as a violation of the First Amendment’s free speech protections.
• D. United States v. Eichman
  United States v. Eichman is a 1990 U.S. Supreme Court case that struck down a federal law banning flag desecration as unconstitutional under the First Amendment’s protection of free speech.
• E. United States v. Basye
  United States v. Basye is a U.S. Supreme Court case that clarified the tax treatment of income assigned to others, particularly in the context of professional partnerships and deferred compensation arrangements.
• F. None of above. chosen