Our aim is to present here a proposal of counterfactual truth value evaluation, based on a notion of relevance, which we compare to classical counterfactual evaluation. Informally we demand that the truth value of the counterfactual (or conditional) implication p > q should depend on the existence of a deduction of q that requires the truth of p, in some appropriate nearest world. We believe that relevance of counterfactuals is important in A.I. and illustrate that with examples.
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