In this paper, we describe a case study of a sentence-level categorization in which tagging
instructions are developed and used by four judges to classify clauses from the Wall Street
Journal as either subjective or objective. Agreement among the four judges is analyzed, and
based on that analysis, each clause is given a final classification. To provide empirical support
for the classifications, correlations are assessed in the data between the subjective category
and a basic semantic class posited by Quirk, Greenbaum, Leech and Svartvik (1985).