I was taking a deposition in a case one time that involved a collision between a backhoe, which was being driven on a city street, and a regular passenger vehicle. I was asking the driver about his job application for the company that he was working for at the time of this wreck, and on his application he had indicated that he had three dependents. I already found out he and his wife didn’t have any kids, and so I got a little curious and I asked who the third dependent was and he said well, it’s my horse. My CPA said that I could list him as a dependent if he depended on me, and he depends on me, so I listed him as a dependent. Needless to say, that deposition went pretty well for us.