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Mining Legal Arguments in U.S. Corporate Case Law

arXiv · AI, language, vision and robotics · article · Sep 21, 2026 · UTC

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.

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