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...
The paper introduces an expert‑annotated dataset of 42 U.S. federal tax opinions on corporate reorganizations under I.R.C. §368, marking the first tree‑structured argument corpus in this domain. Each legal passage is labeled with one of five functional categories—Rule, Analysis, Conclusion, Background Facts, and Procedural History—and can be linked into directed support trees. Experiments demonstrate that functional labels are learnable and that supervised fine‑tuning improves within‑case retrieval, though cross‑case generalization remains weak.
By Luis Brena, William Jurayj, Gregory Deyesu, Zaid Al-Huneidi, Andrew Blair-Stanek, Benjamin Van Durme
arXiv:2608.03756v2 Announce Type: cross
Abstract: A common task in legal Information Retrieval (IR) is to find relevant legal sources from case-law collections. While legal practice often requires pi...
By Theresia Veronika Rampisela, Henrik Palmer Olsen, Giovanni Colavizza
arXiv:2607. 03325v1 Announce Type: cross Abstract: We present an automated pipeline that decomposes Italian tax-court judgments into individual legal issues and extracts, for each issue, a structured XML representation grounded in the IRAC framework and the legal syllogism.
By Giovanni Piccioli, Alessia Fidelangeli, Piera Santin, Pierpaolo Vivo
arXiv:2603. 22973v2 Announce Type: replace Abstract: Applying computational methods to law at scale requires separating genuine legal reasoning from surface similarity.
By Avrile Floro (UPHF), Tamara Dhorasoo (UPHF), Soline Pellez (UPHF), Nils Holzenberger
arXiv:2608. 08830v1 Announce Type: new Abstract: Legal Statute Prediction (LSP) involves automatically identifying relevant legal statutes given factual descriptions in legal documents, typically framed as a multi-label classification task within natural language processing and information retrieval research.
By Subinay Adhikary, Upal Bhattacharya, Vivek Kumar Singh, Anurag Sharma, Shubham Kumar Nigam, Suvasis Das, Shouvik Kumar Guha, Koustav Rudra, Kripabandhu Ghosh