lbrenap1/mining-legal-arguments-us-corporate-case-law

Mining Legal Arguments in U.S. Corporate Case Law This dataset contains span-level functional labels and directed support relations for 42 U.S. federal tax opinions concerning corporate reorganizations under I.R.C. Section 368. The opinions range in citation year from 1935 to 1987. Two law students annotated the cases, and a law professor adjudicated the final case-level representations. Ten cases also include the two independent annotations used for inter-annotator agreement… See the full description on the dataset page: https://huggingface.co/datasets/lbrenap1/mining-legal-arguments-us-corporate-case-law.