In this paper, we introduce a methodology for analyzing judgment opinions. We de- fine a judgment opinion as consisting of a valence, a holder, and a topic. We decom- pose the task of opinion analysis into four parts: 1) recognizing the opinion; 2) iden- tifying the valence; 3) identifying the holder; and 4) identifying the topic. In this paper, we address the first three parts and evaluate our methodology using both in- trinsic and extrinsic measures.

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