text-nli: Output if sentence 2 Entails statement 1 or is Neutral - 
sentence 1: The Department of the Treasury's rule is adopted pursuant to 26 U.S.C.
sentence 2: The department of treasury's rule was taken to 26 usc
<text> ENTAILMENT
The Department of the Treasury's rule is adopted pursuant to 26 U.S.C.
The department of treasury's rule was taken to 26 usc