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. Explicit spans receive one of five functional labels: Rule, Analysis, Conclusion, Background Facts, and Procedural History. Rule, Analysis, and Conclusion spans can be linked into directed support trees, while Background Facts and Procedural History serve a contextual function. The corpus provides span-based, sentence-based, flat, and tree-structured representations. Agreem...
| Authors | Luis Brena, William Jurayj, Gregory Deyesu et al. |
|---|---|
| Primary category | cs.CL |
| Published | 21 September 2026 |
| Last updated at source | 21 September 2026 |
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