Triple

T3156337
Position Surface form Disambiguated ID Type / Status
Subject Tax Court Memorandum Opinions E65993 entity
Predicate hasAbbreviation P43 FINISHED
Object T.C. Memo. (CCH) E65993 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: T.C. Memo. (CCH) | Statement: [Tax Court Memorandum Opinions, hasAbbreviation, T.C. Memo. (CCH)]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: T.C. Memo. (CCH)
Context triple: [Tax Court Memorandum Opinions, hasAbbreviation, T.C. Memo. (CCH)]
  • A. Tax Court Rules of Practice and Procedure
    The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
  • B. Tax Court Memorandum Opinions chosen
    Tax Court Memorandum Opinions are written decisions of the United States Tax Court that typically address fact-specific disputes and are not treated as binding precedent.
  • C. Tax Court Reports
    Tax Court Reports is the official published compilation of opinions and decisions issued by the United States Tax Court.
  • D. Office of Tax Legislative Counsel
    The Office of Tax Legislative Counsel is a division within the U.S. Treasury that develops, reviews, and advises on federal tax legislation and related policy.
  • E. Blair v. Commissioner
    Blair v. Commissioner is a U.S. Supreme Court tax law case that addressed the assignment of income doctrine, holding that a taxpayer who assigns a beneficial interest in a trust also shifts the tax liability on the income from that interest.
  • 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_69ad85850c1481908a9e9c6242238de2 completed March 8, 2026, 2:19 p.m.
NER Named-entity recognition batch_69ada5eafa4c8190a65cc1312823144c completed March 8, 2026, 4:38 p.m.
NED1 Entity disambiguation (via context triple) batch_69b235c3554c8190a94040955391a020 completed March 12, 2026, 3:40 a.m.
Created at: March 8, 2026, 3:05 p.m.