Triple
T12412697
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Blair v. Commissioner |
E296555
|
entity |
| Predicate | effectOnTaxpayer |
P39307
|
FINISHED |
| Object | permits shifting of income tax liability when a genuine beneficial interest in a trust is transferred |
—
|
LITERAL 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: permits shifting of income tax liability when a genuine beneficial interest in a trust is transferred | Statement: [Blair v. Commissioner, effectOnTaxpayer, permits shifting of income tax liability when a genuine beneficial interest in a trust is transferred]
PD
Predicate disambiguation
gpt-5-mini-2025-08-07
Target predicate: effectOnTaxpayer Context triple: [Blair v. Commissioner, effectOnTaxpayer, permits shifting of income tax liability when a genuine beneficial interest in a trust is transferred]
-
A.
effectOnTaxes
chosen
Indicates how one entity or action changes, influences, or determines the amount, structure, or treatment of taxes for another entity or situation.
-
B.
taxType
Indicates the specific category or classification of tax that applies to an entity, transaction, or amount.
-
C.
taxOn
Indicates that one entity imposes or applies a tax on another entity or item.
-
D.
positionOnTaxation
Indicates a stance or viewpoint an entity holds regarding tax policies, levels, or structures.
-
E.
taxFunction
Indicates the rule or calculation method used to determine the amount of tax applied to a given input (such as income, price, or transaction).
- F. None of above.
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_69d94e1888b48190bd750f839a26e99e |
completed | April 10, 2026, 7:23 p.m. |
| PD | Predicate disambiguation | batch_69d94d354b488190adc83fb4f2770dd5 |
completed | April 10, 2026, 7:19 p.m. |
Created at: April 8, 2026, 9:55 p.m.