Mining Legal Arguments in U.S. Corporate Case Law
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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.
The paper introduces an automated pipeline that converts court decisions into legal commentaries for specific German Civil Code sections, using paragraph extraction, summarization, keyword clustering, and large language models to generate headings and citation-rich sections. The system processes 4,555 decisions from the German Federal Court of Justice, evaluates the output on relevance, heading match, citation faithfulness, cluster distinction, and logical ordering, and demonstrates that rapid, low-cost commentary generation is feasible while noting limitations due to source restrictions and legal reasoning norms.
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.
arXiv:2607. 09094v1 Announce Type: cross Abstract: Legal precedent retrieval is a fundamental task in legal case preparation, planning, litigation strategy, and legal research.
arXiv:2606. 06679v1 Announce Type: cross Abstract: Court judgments are central to legal practice and jurisprudence, yet discourse analysis of Hong Kong judgments has received limited attention, owing largely to the absence of expert-annotated corpora.
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.