Triple

T486099
Position Surface form Disambiguated ID Type / Status
Subject Guy T. Helvering E9880 entity
Predicate notableWork P4 FINISHED
Object Helvering v. Gregory
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.
 E62216 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. Gregory | Statement: [Guy T. Helvering, notableWork, Helvering v. Gregory]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Helvering v. Gregory
Context triple: [Guy T. Helvering, notableWork, Helvering v. Gregory]
  • A. 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.
  • 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. 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.
  • D. 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.
  • E. Reynolds v. United States
    Reynolds v. United States is an 1879 U.S. Supreme Court case that established the distinction between protected religious belief and regulable religiously motivated conduct, holding that the Free Exercise Clause does not excuse individuals from compliance with otherwise valid criminal laws such as those banning polygamy.
  • 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. Gregory
Triple: [Guy T. Helvering, notableWork, Helvering v. Gregory]
Generated description
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.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: Helvering v. Gregory
Target entity description: 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.
  • A. 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.
  • 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. 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.
  • D. 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.
  • E. Reynolds v. United States
    Reynolds v. United States is an 1879 U.S. Supreme Court case that established the distinction between protected religious belief and regulable religiously motivated conduct, holding that the Free Exercise Clause does not excuse individuals from compliance with otherwise valid criminal laws such as those banning polygamy.
  • 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_69a481ecd6e08190a091064a7a1d32c6 completed March 1, 2026, 6:14 p.m.
NEDg Description generation batch_69a4845abe288190863e542a09123efc completed March 1, 2026, 6:24 p.m.
NED2 Entity disambiguation (via description) batch_69a484a62d188190988e46bbda1050a9 completed March 1, 2026, 6:25 p.m.
Created at: Feb. 28, 2026, 1:12 p.m.