Case: U.S. District Court Dismissed Taxpayer’s Claim to Recognize Dog as Tax Dependent

The U.S. District Court dismissed the taxpayer’s claim seeking to recognize her dog as a dependent for tax purposes, granting the IRS a stay of discovery. Taxpayer, an individual, sued the IRS seeking declaratory and injunctive relief to allow her to claim her dog as a dependent on her tax returns. The taxpayer alleged violations of the Equal Protection Clause and Takings Clause. The IRS moved for a stay of discovery pending its motion to dismiss. The court granted the stay. The court noted that the Tax Code does not allow animals to be claimed as dependents, and prior cases ...