Triple

T8158678
Position Surface form Disambiguated ID Type / Status
Subject Oregon appellate courts E190517 entity
Predicate reviewsDecisionsFrom P13083 FINISHED
Object Oregon Tax Court (on appeal) E184147 NE FINISHED

Named-entity recognition

Before disambiguation, gpt-5-mini classified whether the object phrase is a named entity — the step behind the object's NE type shown above.

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: Oregon Tax Court (on appeal) | Statement: [Oregon appellate courts, reviewsDecisionsFrom, Oregon Tax Court (on appeal)]

Disambiguation candidates (1 decision)

The exact options the model was shown at each disambiguation step, with the option it chose highlighted — the evidence behind this triple's disambiguated ids.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Oregon Tax Court (on appeal)
Context triple: [Oregon appellate courts, reviewsDecisionsFrom, Oregon Tax Court (on appeal)]
  • A. Oregon Tax Court chosen
    The Oregon Tax Court is a specialized state court with exclusive jurisdiction over disputes involving Oregon tax laws, including income, property, and other state-assessed taxes.
  • B. 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.
  • C. Oregon Court of Appeals
    The Oregon Court of Appeals is the state's intermediate appellate court that reviews decisions from Oregon’s trial courts and certain state agencies.
  • 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. 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.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (3 batches)

Stage Batch ID Job type Status
creating batch_69ca82bfeb6481909d07b91b5cf69f59 elicitation completed
NER batch_69cb455213f08190a4327a2116c7381f ner completed
NED1 batch_69ccbf21ab2c8190af23b4a3a4bdb543 ned_source_triple completed
Created at: March 30, 2026, 5:38 p.m.