Triple

T2830186
Position Surface form Disambiguated ID Type / Status
Subject Helvering v. Gregory E62216 entity
Predicate fullName P16 FINISHED
Object Helvering v. Gregory, 293 U.S. 465 (1935) E62216 NE 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: Helvering v. Gregory, 293 U.S. 465 (1935) | Statement: [Helvering v. Gregory, fullName, Helvering v. Gregory, 293 U.S. 465 (1935)]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Helvering v. Gregory, 293 U.S. 465 (1935)
Context triple: [Helvering v. Gregory, fullName, Helvering v. Gregory, 293 U.S. 465 (1935)]
  • A. Helvering v. Gregory chosen
    Helvering v. Gregory is a landmark 1935 U.S. Supreme Court tax law case that established the principle that transactions must have a genuine business purpose beyond tax avoidance to be respected for tax purposes.
  • B. Helvering v. Horst
    Helvering v. Horst is a 1940 U.S. Supreme Court case that established key principles of the assignment of income doctrine in federal tax law.
  • C. Helvering v. Clifford
    Helvering v. Clifford is a landmark 1940 U.S. Supreme Court tax law case that clarified when income from a trust should be attributed to the grantor for federal income tax purposes.
  • D. Helvering v. Eubank
    Helvering v. Eubank is a U.S. Supreme Court tax law decision addressing when income from assigned rights is taxable to the assignor rather than the assignee.
  • E. Helvering v. Bruun
    Helvering v. Bruun is a 1940 U.S. Supreme Court case that addressed whether a landlord realizes taxable income when repossessing property improved by a tenant.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

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_69ab4c3c39188190955b9c49d98463d8 completed March 6, 2026, 9:50 p.m.
NER Named-entity recognition batch_69abdebbde4881908dfa78e28c7018e0 completed March 7, 2026, 8:15 a.m.
NED1 Entity disambiguation (via context triple) batch_69afceb771d48190a1467a6e58f756ad completed March 10, 2026, 7:56 a.m.
Created at: March 6, 2026, 10:01 p.m.