Horst
E296551
Horst is the taxpayer involved as the respondent in the landmark U.S. Supreme Court tax case Helvering v. Horst, which helped define the assignment-of-income doctrine.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Horst canonical | 3 |
How this entity was disambiguated
This entity first appeared as the object of triple T2761770 — 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: Horst Context triple: [Helvering v. Horst, respondent, Horst]
-
A.
Erasbach
Erasbach is a small locality in Bavaria, Germany, best known as the birthplace of the composer Christoph Willibald Gluck.
-
B.
Löhr
Löhr is a German-language surname borne by various notable individuals, including figures in military, arts, and public life.
-
C.
Haldenstein
Haldenstein is a small Swiss village in the canton of Graubünden, known in architecture circles as the longtime base of renowned architect Peter Zumthor.
-
D.
Osthoff
Osthoff is a German-language surname borne by various individuals, including those of notable public and historical prominence.
-
E.
Hauke
Hauke is a Germanic given name, particularly common in Northern Germany, that is cognate with the English name Hugh.
- 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: Horst Target entity description: Horst is the taxpayer involved as the respondent in the landmark U.S. Supreme Court tax case Helvering v. Horst, which helped define the assignment-of-income doctrine.
-
A.
Erasbach
Erasbach is a small locality in Bavaria, Germany, best known as the birthplace of the composer Christoph Willibald Gluck.
-
B.
Löhr
Löhr is a German-language surname borne by various notable individuals, including figures in military, arts, and public life.
-
C.
Haldenstein
Haldenstein is a small Swiss village in the canton of Graubünden, known in architecture circles as the longtime base of renowned architect Peter Zumthor.
-
D.
Osthoff
Osthoff is a German-language surname borne by various individuals, including those of notable public and historical prominence.
-
E.
Hauke
Hauke is a Germanic given name, particularly common in Northern Germany, that is cognate with the English name Hugh.
- F. None of above. chosen
Statements (20)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. Supreme Court case
ⓘ
litigant ⓘ tax law doctrine ⓘ taxpayer ⓘ |
| appliesInJurisdiction |
United States
ⓘ
linked to:
United States of America
|
| areaOfLaw | federal income tax law ⓘ |
| citation | 311 U.S. 112 ⓘ |
| clarifiedBy | Helvering v. Horst ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| decidedBy | Supreme Court of the United States ⓘ |
| involvedIn | U.S. federal income tax dispute ⓘ |
| jurisdiction |
United States
ⓘ
linked to:
United States of America
|
| leadingCaseOn | assignment-of-income doctrine ⓘ |
| legalPrinciple | income is taxed to the person who earns or controls the source of the income ⓘ |
| partyIn | Helvering v. Horst ⓘ |
| petitioner | Guy T. Helvering ⓘ |
| respondent | Horst ⓘ |
| respondentIn | Helvering v. Horst ⓘ |
| roleInCase | taxpayer-respondent ⓘ |
| subjectMatter | taxation of interest coupons detached from bonds ⓘ |
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: Horst Description of subject: Horst is the taxpayer involved as the respondent in the landmark U.S. Supreme Court tax case Helvering v. Horst, which helped define the assignment-of-income doctrine.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.