我家狗狗是家人！紐約律師狀告國稅局 爭取寵物「受撫養人」地位
紐約一名律師為愛犬爭取報稅「受撫養人」資格，正式控告美國國稅局（IRS）。此案挑戰了法律對家庭的傳統定義，引發廣泛熱議。
一名紐約律師亞曼達・雷諾茲（Amanda Reynolds）已正式對美國國稅局（IRS）提起訴訟，為她的黃金獵犬芬尼根（Finnegan Mary Reynolds）爭取法律上的「受撫養人」（dependents）地位，此案直指核心，挑戰了現行稅法對家庭成員的定義。
根據向紐約東區聯邦地方法院提交的訴狀，雷諾茲主張，現行稅法拒不承認「非人類受撫養人」的做法，顯有不公。她指出，此舉不僅「違反了憲法第十四修正案所保障的平等保護原則」，同時也「侵犯了第五修正案中免於政府任意不當剝奪財產的權利」。
此案的癥結點，在於挑戰長久以來將寵物視為個人「財產」的法律觀念。隨著越來越多人將寵物視為不可或缺的家庭成員，並為其投入大量金錢與心力，現行制度是否與社會現實脫節，已成一大法律爭議。
PRISM Insight: 這場官司看似奇特，實則凸顯了現代社會價值觀與傳統法律框架之間的日益加劇的矛盾。當寵物在家庭中的角色日益「擬人化」，被視為核心成員時，既有的法律與稅務體系正被迫回應關於「人格」、 「撫養義務」與經濟價值的全新詰問。
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