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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. {\S}368. To our knowledge, it is the first expert-annotated, tree-structured argument corpus for this doma...
It is demonstrated that enforcing fine-grained (sentence-level) citations forfeits gains of 2-97% relative to the best-performing granularity, and up to 338% on individual tasks, and that effective attribution requires matching granularity to the model's semantic scope rather than fixing it by convention.
FrankenReport, an interface for long-form knowledge-seeking report generation that supports adaptive early exiting per section, is presented, an interface for long-form knowledge-seeking report generation that evaluates intermediate outputs during generation and predicts whether further targeted computation will yield...
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