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Paper Citation Record · LEDGER

Large Language Models as Tax Attorneys: A Case Study in Legal Capabilities Emergence

As of 10 August 2026, this Paper Citation Record lists 0 of 0 outbound references and 2 inbound Pith citation observations for arXiv:2306.07075.

A citation records a reference. It does not transfer a finding from one paper to another.

pith.paper-citation-record.v1
2306.07075 v1

Coverage vector

measured 0 of 0 reference resolution

Typed states for the displayed outbound observations.

Source: paper_references, paper_reference_links

measured 2 of 2 standing notices

One-hop event checks from named stored sources.

Source: scholarly_work_events, retraction_status_cache, observed 2026-08-10T06:31:04.303077+00:00

measured 2 of 2 inbound itemization

Pith citing papers itemized under the disclosed page cap.

Source: paper_references, paper_reference_links, observed 2026-08-09T11:30:13.553052Z

measured 1 of 1 external citation measurements

A source-named dated measurement, never combined with another source.

Source: pith, observed 2026-08-10T05:30:23.456663Z

Reference resolution

0 of 0 outbound references displayed

  • verified exact0
  • verified fuzzy0
  • unresolved0
  • parse uncertain0
  • malformed identifier0
  • metadata mismatch0

External citation measurements

13
pith, observed 2026-08-10T05:30:23.456663Z

Outbound references

No outbound reference observations are available for this paper version.

Pith citing papers

Observation 3133fc4e-0ba0-4763-8c6d-fa6b82582a90 · inbound

Artificial Intelligence and Legal Analysis: Implications for Legal Education and the Profession cites this paper.

Artificial Intelligence and Legal Analysis: Implications for Legal Education and the Profession Large Language Models as Tax Attorneys: A Case Study in Legal Capabilities Emergence

Reference 11

Resolution
unresolved
no resolver link, observed 2026-08-09T11:30:13.553052Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

source=pdf_text observed=2026-08-09T11:30:13.553052Z digest=sha256:4ee50d44d0fa14c88402552d67ce024efb3dafe1ee074eeeea01c90803be30b7

Observation a2bead62-36a2-43bd-9f90-4c8b57424562 · inbound

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study cites this paper.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Large Language Models as Tax Attorneys: A Case Study in Legal Capabilities Emergence

Reference 7

Resolution
verified exact
local_arxiv, observed 2026-08-06T18:22:21.502385Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-10T06:31:04.303077+00:00.

source=pdf_text observed=2026-08-06T18:22:21.189467Z digest=sha256:f52e5969852ccc2b17a559a66e076e938922d94e349eeea75e5c4a1c28c97ac2