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: Tax Court Rules of Practice and Procedure | Statement: [Tax Court Memorandum Opinions, governedBy, Tax Court Rules of Practice and Procedure]

Target entity: Tax Court Rules of Practice and Procedure
Context triple: [Tax Court Memorandum Opinions, governedBy, Tax Court Rules of Practice and Procedure]

• A. Tax Court Rules of Practice and Procedure chosen
  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
  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. “Cases and Materials on Federal Taxation”
  “Cases and Materials on Federal Taxation” is a leading law school casebook, originally authored by Erwin N. Griswold, that compiles key cases, statutes, and commentary to teach and analyze U.S. federal tax law.
• 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.