Animals are not “persons” within the meaning of § 2116(a)(2) of the Inheritance and Estate Tax Act, 72 P.S. § 9116(a)(2), and so a “honorary trust” (see 20 Pa.C.S. § 7738) established for the benefit of horses is not subject to inheritance tax.  Schrock Estate, 6 Fid.Rep.3d 199 (O.C. Westmoreland Co. 9/31/2015).