Mining Legal Arguments in U.S. Corporate Case Law

Excerpt

arXiv:2609.25441v1 Announce Type: new Abstract: 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. {\S}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