نسخة أولية وصول مفتوح
Mining Legal Arguments in U.S. Corporate Case Law
Legal argument mining supports passage classification, retrieval, and argument completion. This work introduces an expert-annotated dataset of 42 U.S. federal tax opinions on corporate reorganizations under I.R.C. §368. To our knowledge, it is the first expert-annotated, tree-structured argument corpus for this domain. …