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: Board of Tax Appeals | Statement: [United States Tax Court, predecessor, Board of Tax Appeals]

Target entity: Board of Tax Appeals
Context triple: [United States Tax Court, predecessor, Board of Tax Appeals]

• A. United States Tax Court
  The United States Tax Court is a federal trial court that specializes in resolving disputes between taxpayers and the Internal Revenue Service over federal tax liabilities.
• B. 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.
• C. Office of Chief Counsel
  The Office of Chief Counsel is the legal arm of the U.S. tax administration that provides authoritative guidance, representation, and legal advice on federal tax law.
• D. Treasury Inspector General for Tax Administration
  The Treasury Inspector General for Tax Administration is an independent oversight office that audits, investigates, and promotes integrity and efficiency within the U.S. tax administration system, primarily focusing on the Internal Revenue Service (IRS).
• E. Tax Court of Canada
  The Tax Court of Canada is a specialized federal court that hears and adjudicates disputes between taxpayers and the Government of Canada over income tax, GST/HST, and other federal tax matters.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

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]"

Entity: Board of Tax Appeals
Triple: [United States Tax Court, predecessor, Board of Tax Appeals]

The Board of Tax Appeals was a federal administrative tribunal established in the early 20th century to adjudicate disputes between taxpayers and the U.S. government over federal tax liabilities, later reorganized as the United States Tax Court.

Target entity: Board of Tax Appeals
Target entity description: The Board of Tax Appeals was a federal administrative tribunal established in the early 20th century to adjudicate disputes between taxpayers and the U.S. government over federal tax liabilities, later reorganized as the United States Tax Court.

• A. United States Tax Court chosen
  The United States Tax Court is a federal trial court that specializes in resolving disputes between taxpayers and the Internal Revenue Service over federal tax liabilities.
• B. 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.
• C. Office of Chief Counsel
  The Office of Chief Counsel is the legal arm of the U.S. tax administration that provides authoritative guidance, representation, and legal advice on federal tax law.
• D. Treasury Inspector General for Tax Administration
  The Treasury Inspector General for Tax Administration is an independent oversight office that audits, investigates, and promotes integrity and efficiency within the U.S. tax administration system, primarily focusing on the Internal Revenue Service (IRS).
• E. Tax Court of Canada
  The Tax Court of Canada is a specialized federal court that hears and adjudicates disputes between taxpayers and the Government of Canada over income tax, GST/HST, and other federal tax matters.
• F. None of above.