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: Eisner v. Macomber | Statement: [Helvering v. Bruun, relatedCase, Eisner v. Macomber]

Target entity: Eisner v. Macomber
Context triple: [Helvering v. Bruun, relatedCase, Eisner v. Macomber]

• A. Argersinger v. Hamlin
  Argersinger v. Hamlin is a 1972 U.S. Supreme Court case that extended the right to counsel to defendants in misdemeanor cases that may result in imprisonment.
• B. United States v. Comstock
  United States v. Comstock is a 2010 U.S. Supreme Court case that upheld Congress’s authority to civilly commit mentally ill, sexually dangerous federal prisoners beyond their release date under the Constitution’s Necessary and Proper Clause.
• C. Sherbert v. Verner
  Sherbert v. Verner is a landmark 1963 U.S. Supreme Court case that strengthened protections for religious liberty by requiring strict scrutiny of government actions that substantially burden individuals’ religious practices.
• D. Nixon v. Fitzgerald
  Nixon v. Fitzgerald is a 1982 U.S. Supreme Court case that established absolute immunity from civil damages liability for a President’s official acts.
• E. Rostker v. Goldberg
  Rostker v. Goldberg is a 1981 U.S. Supreme Court case that upheld the constitutionality of requiring only men, and not women, to register for the military draft.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: Eisner v. Macomber
Triple: [Helvering v. Bruun, relatedCase, Eisner v. Macomber]

Eisner v. Macomber is a 1920 U.S. Supreme Court case that held a pro rata stock dividend was not taxable income under the Sixteenth Amendment, shaping early federal income tax doctrine.

Target entity: Eisner v. Macomber
Target entity description: Eisner v. Macomber is a 1920 U.S. Supreme Court case that held a pro rata stock dividend was not taxable income under the Sixteenth Amendment, shaping early federal income tax doctrine.

• A. Argersinger v. Hamlin
  Argersinger v. Hamlin is a 1972 U.S. Supreme Court case that extended the right to counsel to defendants in misdemeanor cases that may result in imprisonment.
• B. United States v. Comstock
  United States v. Comstock is a 2010 U.S. Supreme Court case that upheld Congress’s authority to civilly commit mentally ill, sexually dangerous federal prisoners beyond their release date under the Constitution’s Necessary and Proper Clause.
• C. Sherbert v. Verner
  Sherbert v. Verner is a landmark 1963 U.S. Supreme Court case that strengthened protections for religious liberty by requiring strict scrutiny of government actions that substantially burden individuals’ religious practices.
• D. Nixon v. Fitzgerald
  Nixon v. Fitzgerald is a 1982 U.S. Supreme Court case that established absolute immunity from civil damages liability for a President’s official acts.
• E. Rostker v. Goldberg
  Rostker v. Goldberg is a 1981 U.S. Supreme Court case that upheld the constitutionality of requiring only men, and not women, to register for the military draft.
• F. None of above. chosen