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: The Supreme Court rejected the argument that the income tax violated the Fifth Amendment Due Process Clause. | Statement: [Brushaber v. Union Pacific Railroad Co., holding, The Supreme Court rejected the argument that the income tax violated the Fifth Amendment Due Process Clause.]

Target entity: The Supreme Court rejected the argument that the income tax violated the Fifth Amendment Due Process Clause.
Context triple: [Brushaber v. Union Pacific Railroad Co., holding, The Supreme Court rejected the argument that the income tax violated the Fifth Amendment Due Process Clause.]

• A. Direct Tax Clause of the United States Constitution
  The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
• B. 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.
• C. 1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies
  Bob Jones University v. United States is a landmark 1983 U.S. Supreme Court case that affirmed the government’s authority to deny tax-exempt status to religious schools whose policies violate fundamental public policy against racial discrimination.
• D. Indirect Tax Clause of the United States Constitution
  The Indirect Tax Clause of the United States Constitution authorizes Congress to levy duties, imposts, and excises that are uniform throughout the United States, forming the basis for many federal consumption and transactional taxes.
• E. Supreme Court reversed the D.C. Circuit
  Supreme Court reversed the D.C. Circuit is the outcome of the landmark administrative law case Vermont Yankee Nuclear Power Corp. v. NRDC, in which the U.S. Supreme Court limited courts’ ability to impose additional procedural requirements on federal agencies beyond those mandated by statute or the Constitution.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.