Triple

T486097
Position Surface form Disambiguated ID Type / Status
Subject Guy T. Helvering E9880 entity
Predicate notableWork P4 FINISHED
Object 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.
E61236 NE FINISHED

How this triple was built (4 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. Horst | Statement: [Guy T. Helvering, notableWork, Helvering v. Horst]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07
Target entity: Helvering v. Horst
Context triple: [Guy T. Helvering, notableWork, Helvering v. Horst]
  • A. 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.
  • B. Helvering v. Davis
    Helvering v. Davis is a 1937 U.S. Supreme Court case that upheld the constitutionality of the Social Security Act and broadly affirmed federal power to tax and spend for the general welfare.
  • C. Schechter Poultry Corp. v. United States
    Schechter Poultry Corp. v. United States is a 1935 U.S. Supreme Court case that struck down key provisions of the New Deal by limiting federal power under the Commerce Clause and declaring the National Industrial Recovery Act unconstitutional.
  • D. Frohwerk v. United States
    Frohwerk v. United States is a 1919 U.S. Supreme Court case in which the Court upheld a conviction for antiwar newspaper articles, reinforcing broad federal power to punish speech deemed obstructive to World War I military recruitment.
  • E. Helvering
    Helvering is a surname most notably associated with Guy T. Helvering, a prominent American politician and former Commissioner of Internal Revenue.
  • F. None of above. chosen
  • G. Unsure - the case is ambiguous/there is not enough information to decide.
NEDg Description generation gpt-5.1
Instruction
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]"
Input
Entity: Helvering v. Horst
Triple: [Guy T. Helvering, notableWork, Helvering v. Horst]
Generated description
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.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07
Target entity: Helvering v. Horst
Target entity description: 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.
  • A. 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.
  • B. Helvering v. Davis
    Helvering v. Davis is a 1937 U.S. Supreme Court case that upheld the constitutionality of the Social Security Act and broadly affirmed federal power to tax and spend for the general welfare.
  • C. Schechter Poultry Corp. v. United States
    Schechter Poultry Corp. v. United States is a 1935 U.S. Supreme Court case that struck down key provisions of the New Deal by limiting federal power under the Commerce Clause and declaring the National Industrial Recovery Act unconstitutional.
  • D. Frohwerk v. United States
    Frohwerk v. United States is a 1919 U.S. Supreme Court case in which the Court upheld a conviction for antiwar newspaper articles, reinforcing broad federal power to punish speech deemed obstructive to World War I military recruitment.
  • E. Helvering
    Helvering is a surname most notably associated with Guy T. Helvering, a prominent American politician and former Commissioner of Internal Revenue.
  • F. None of above. chosen

Provenance (5 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_69a2e802e2908190ab17c9479e0b6412 completed Feb. 28, 2026, 1:05 p.m.
NER Named-entity recognition batch_69a2f0bc6f548190b13dee42cb100423 completed Feb. 28, 2026, 1:42 p.m.
NED1 Entity disambiguation (via context triple) batch_69a4777d131c8190a9e6dea9fef49486 completed March 1, 2026, 5:29 p.m.
NEDg Description generation batch_69a477e9a9ec8190a30ae1466aad9108 completed March 1, 2026, 5:31 p.m.
NED2 Entity disambiguation (via description) batch_69a4785561b88190954c78f96e2d4b44 completed March 1, 2026, 5:33 p.m.
Created at: Feb. 28, 2026, 1:12 p.m.