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: Multistate Tax Commission | Statement: [U.S. Steel Corp. v. Multistate Tax Commission, respondent, Multistate Tax Commission]

Target entity: Multistate Tax Commission
Context triple: [U.S. Steel Corp. v. Multistate Tax Commission, respondent, Multistate Tax Commission]

• A. Commonwealth Association of Tax Administrators
  The Commonwealth Association of Tax Administrators is an intergovernmental body that supports and coordinates cooperation among tax administrations in Commonwealth countries to improve tax policy and administration.
• B. State Taxation Administration
  The State Taxation Administration is China’s national tax authority responsible for formulating and enforcing tax policies, collecting taxes, and overseeing the country’s taxation system.
• C. Massachusetts Department of Revenue
  The Massachusetts Department of Revenue is the state agency responsible for administering tax laws, collecting revenues, and providing related financial services for the Commonwealth of Massachusetts.
• D. Tri-State Oversight Committee
  The Tri-State Oversight Committee was a former multi-jurisdictional body responsible for overseeing safety on the Washington Metro system before being succeeded by the Washington Metrorail Safety Commission.
• E. Connecticut Department of Revenue Services
  The Connecticut Department of Revenue Services is the state agency responsible for administering and enforcing Connecticut’s tax laws and collecting state revenues.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Multistate Tax Commission
Target entity description: The Multistate Tax Commission is an intergovernmental state tax agency that helps U.S. states coordinate and administer tax laws affecting multistate businesses.

• A. Commonwealth Association of Tax Administrators
  The Commonwealth Association of Tax Administrators is an intergovernmental body that supports and coordinates cooperation among tax administrations in Commonwealth countries to improve tax policy and administration.
• B. State Taxation Administration
  The State Taxation Administration is China’s national tax authority responsible for formulating and enforcing tax policies, collecting taxes, and overseeing the country’s taxation system.
• C. Massachusetts Department of Revenue
  The Massachusetts Department of Revenue is the state agency responsible for administering tax laws, collecting revenues, and providing related financial services for the Commonwealth of Massachusetts.
• D. Tri-State Oversight Committee
  The Tri-State Oversight Committee was a former multi-jurisdictional body responsible for overseeing safety on the Washington Metro system before being succeeded by the Washington Metrorail Safety Commission.
• E. Connecticut Department of Revenue Services
  The Connecticut Department of Revenue Services is the state agency responsible for administering and enforcing Connecticut’s tax laws and collecting state revenues.
• F. None of above. chosen