activity
20202026
most citedCan GPT-3 Perform Statutory Reasoning?

8 citations · 18 across the 13 of their papers we have counts for

collaborators

15 papers

cs.CL2026

A Grammar of French Civil Cassation: A Ground-Level Dataset and Tool

Avrile Floro, Tamara Dhorasoo, Nils Holzenberger +3

This paper presents a dataset of 121,536 ground-reasons pairs across 86,464 rulings of the five civil chambers of the French Court of Cassation (2016-2025). An appeal on points of…

cs.CL2026

DAR: Deontic Reasoning with Agentic Harnesses

Guangyao Dou, William Jurayj, Nils Holzenberger +1

Deontic reasoning is the task of answering questions by applying explicit rules and policies to case-specific facts, for example computing tax liability under a statute or determin…

cs.CL2026

DeonticBench: A Benchmark for Reasoning over Rules

Guangyao Dou, Luis Brena, Akhil Deo +4

Reasoning with complex, context-specific rules remains challenging for large language models (LLMs). In legal and policy settings, this manifests as deontic reasoning: reasoning ab…

cs.CL2025

Language Models and Logic Programs for Trustworthy Tax Reasoning

William Jurayj, Nils Holzenberger, Benjamin Van Durme

According to the United States Internal Revenue Service, ``the average American spends and 13 hours filing their taxes''. Even beyond the U.S., tax filing requires complex…

q-fin.CP2025

Can LLMs Identify Tax Abuse?

Andrew Blair-Stanek, Nils Holzenberger, Benjamin Van Durme

We investigate whether large language models can discover and analyze U.S. tax-minimization strategies. This real-world domain challenges even seasoned human experts, and progress…

cs.CL2024

Gaps or Hallucinations? Gazing into Machine-Generated Legal Analysis for Fine-grained Text Evaluations

Abe Bohan Hou, William Jurayj, Nils Holzenberger +2

Large Language Models (LLMs) show promise as a writing aid for professionals performing legal analyses. However, LLMs can often hallucinate in this setting, in ways difficult to re…

cs.CL2024★ 1 cited

CLERC: A Dataset for Legal Case Retrieval and Retrieval-Augmented Analysis Generation

Abe Bohan Hou, Orion Weller, Guanghui Qin +5

Legal professionals need to write analyses that rely on citations to relevant precedents, i.e., previous case decisions. Intelligent systems assisting legal professionals in writin…

cs.CL2024★ 1 cited

Reframing Tax Law Entailment as Analogical Reasoning

Xinrui Zou, Ming Zhang, Nathaniel Weir +2

Statutory reasoning refers to the application of legislative provisions to a series of case facts described in natural language. We re-frame statutory reasoning as an analogy task,…

cs.CL2023

BLT: Can Large Language Models Handle Basic Legal Text?

Andrew Blair-Stanek, Nils Holzenberger, Benjamin Van Durme

We find that the best publicly available LLMs like GPT-4 and Claude currently perform poorly on basic legal text handling. This motivates the creation of a benchmark consisting of…

cs.AI2023

OpenAI Cribbed Our Tax Example, But Can GPT-4 Really Do Tax?

Andrew Blair-Stanek, Nils Holzenberger, Benjamin Van Durme

The authors explain where OpenAI got the tax law example in its livestream demonstration of GPT-4, why GPT-4 got the wrong answer, and how it fails to reliably calculate taxes.

cs.CL2023★ 8 cited

Can GPT-3 Perform Statutory Reasoning?

Andrew Blair-Stanek, Nils Holzenberger, Benjamin Van Durme

Statutory reasoning is the task of reasoning with facts and statutes, which are rules written in natural language by a legislature. It is a basic legal skill. In this paper we expl…

cs.CL2022

Asking the Right Questions in Low Resource Template Extraction

Nils Holzenberger, Yunmo Chen, Benjamin Van Durme

Information Extraction (IE) researchers are mapping tasks to Question Answering (QA) in order to leverage existing large QA resources, and thereby improve data efficiency. Especial…

cs.CL2021

Factoring Statutory Reasoning as Language Understanding Challenges

Nils Holzenberger, Benjamin Van Durme

Statutory reasoning is the task of determining whether a legal statute, stated in natural language, applies to the text description of a case. Prior work introduced a resource that…

cs.CL2021

Human Schema Curation via Causal Association Rule Mining

Noah Weber, Anton Belyy, Nils Holzenberger +2

Event schemas are structured knowledge sources defining typical real-world scenarios (e.g., going to an airport). We present a framework for efficient human-in-the-loop constructio…

cs.CL2020★ 8 cited

A Dataset for Statutory Reasoning in Tax Law Entailment and Question Answering

Nils Holzenberger, Andrew Blair-Stanek, Benjamin Van Durme

Legislation can be viewed as a body of prescriptive rules expressed in natural language. The application of legislation to facts of a case we refer to as statutory reasoning, where…