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 held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived. | Statement: [Brushaber v. Union Pacific Railroad Co., holding, The Supreme Court held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived.]

Target entity: The Supreme Court held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived.
Context triple: [Brushaber v. Union Pacific Railroad Co., holding, The Supreme Court held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived.]

• A. Sixteenth Amendment to the United States Constitution chosen
  The Sixteenth Amendment to the United States Constitution, ratified in 1913, authorized the federal government to levy an income tax without apportioning it among the states or basing it on the U.S. Census.
• B. 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.
• C. 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.
• D. Revenue Act of 1926
  The Revenue Act of 1926 was a major U.S. federal tax law that significantly reduced income tax rates and estate taxes as part of Treasury Secretary Andrew Mellon's broader program of pro-business tax cuts in the 1920s.
• E. Revenue Act of 1913
  The Revenue Act of 1913 was a landmark U.S. law that reintroduced a federal income tax and significantly lowered tariffs, reshaping the nation’s fiscal policy in the early 20th century.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.