Sentence 1: The jury is still out on the effectiveness of the Emery contract.

Sentence 2: The jury doesn't think the emery contract is effective
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: 47Medicare payroll taxes are paid on all earnings whereas Social Security payroll taxes apply to earnings up to an annual maximum-$76,200 in 2000.

Sentence 2: The amount of taxes is too high.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: I've written to Mr. Carter about it," she added, and told him the gist of her letter.

Sentence 2: She wrote to Mr. Carter about something important.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell