Sentence 1: Government saving arises when federal, state, and local government revenue exceeds current expenditures.

Sentence 2: Federal, state and local government revenue can never exceed current expenditures.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: These have earned it the nickname Shirasagi ( White Heron Castle ) for the way its swooping, white-gabled profile proudly soars above this small city.

Sentence 2: Locals thought it would be funny call it Shirasagi.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: Across the river Authie and a few minutes' drive east is the 18th-century Abbaye de Valloires, whose huge gardens display more than 5,000 species and varieties of plants, many from China and Japan, including a large collection of old-fashioned and wild rose, presented in a number of formal and informal settings.

Sentence 2: There are large gardens across the river.
Is this second sentence entailed by the first?

Answer:
yes