“Cases and Materials on Federal Taxation”
E251256
“Cases and Materials on Federal Taxation” is a leading law school casebook, originally authored by Erwin N. Griswold, that compiles key cases, statutes, and commentary to teach and analyze U.S. federal tax law.
All labels observed (1)
| Label | Occurrences |
|---|---|
| “Cases and Materials on Federal Taxation” canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2261530 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: “Cases and Materials on Federal Taxation” Context triple: [Erwin N. Griswold, notableWork, “Cases and Materials on Federal Taxation”]
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A.
Columbia Journal of Tax Law
The Columbia Journal of Tax Law is an academic law review published by Columbia Law School that focuses on scholarship and analysis in the field of tax law and policy.
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B.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
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C.
Copyright: Cases and Materials
"Copyright: Cases and Materials" is a leading law school casebook on U.S. copyright law, co-authored by Jane C. Ginsburg and widely used for teaching and scholarly reference.
-
D.
Tax Law Center
The Tax Law Center is a research and policy institute at New York University School of Law that focuses on improving the fairness and effectiveness of tax law and administration.
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E.
Direct Tax Clause of the United States Constitution
The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: “Cases and Materials on Federal Taxation” Target entity description: “Cases and Materials on Federal Taxation” is a leading law school casebook, originally authored by Erwin N. Griswold, that compiles key cases, statutes, and commentary to teach and analyze U.S. federal tax law.
-
A.
Columbia Journal of Tax Law
The Columbia Journal of Tax Law is an academic law review published by Columbia Law School that focuses on scholarship and analysis in the field of tax law and policy.
-
B.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
-
C.
Copyright: Cases and Materials
"Copyright: Cases and Materials" is a leading law school casebook on U.S. copyright law, co-authored by Jane C. Ginsburg and widely used for teaching and scholarly reference.
-
D.
Tax Law Center
The Tax Law Center is a research and policy institute at New York University School of Law that focuses on improving the fairness and effectiveness of tax law and administration.
-
E.
Direct Tax Clause of the United States Constitution
The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
law school casebook
ⓘ
legal casebook ⓘ textbook ⓘ |
| audience |
law students
ⓘ
tax law professors ⓘ |
| contains |
Treasury regulations excerpts
ⓘ
editorial notes ⓘ judicial opinions ⓘ problems and questions ⓘ statutory excerpts ⓘ |
| countryOfOrigin |
United States
ⓘ
linked to:
United States of America
|
| educationalLevel |
graduate
ⓘ
professional ⓘ |
| field |
U.S. federal tax law
ⓘ
tax law ⓘ |
| focusesOn |
Internal Revenue Code of 1986 and predecessors
ⓘ
linked to:
Internal Revenue Code
|
| genre |
casebook
ⓘ
legal education ⓘ |
| hasComponent |
case excerpts
ⓘ
notes and questions following cases ⓘ |
| hasFormat |
hardcover
ⓘ
print ⓘ |
| language | English ⓘ |
| legalSystem | United States legal system ⓘ |
| notableFor |
influence on tax law teaching in the United States
ⓘ
systematic treatment of U.S. federal income tax law ⓘ |
| originalAuthor | Erwin N. Griswold ⓘ |
| pedagogicalApproach |
case-based learning
ⓘ
problem-based learning ⓘ |
| subjectMatter |
capital gains and losses
ⓘ
corporate taxation ⓘ deductions ⓘ federal income tax ⓘ interpretation of the Internal Revenue Code ⓘ partnership taxation ⓘ tax administration ⓘ tax policy ⓘ tax procedure ⓘ taxable income ⓘ taxation of individuals ⓘ |
| teaches |
application of tax rules to factual problems
ⓘ
doctrinal rules of federal taxation ⓘ statutory interpretation in tax law ⓘ |
| typeOfWork | secondary legal authority ⓘ |
| usedFor |
law school instruction
ⓘ
legal education of law students ⓘ teaching federal income taxation ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: “Cases and Materials on Federal Taxation” Description of subject: “Cases and Materials on Federal Taxation” is a leading law school casebook, originally authored by Erwin N. Griswold, that compiles key cases, statutes, and commentary to teach and analyze U.S. federal tax law.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.