Demonstrated response of the pet to the call of his or her given name.

FORBES: Congress Bites At Pet Exemption

The green tech crowd can continue to call for more investment in their pet projects, but facts are facts.

FORBES: After Billions Of Taxpayer Dollars, Green Transportation Is A Bust

"They were so surprised to receive my call and are delighted that they will be reunited with their long-lost pet, " he said.

BBC: NEWS | UK | Wales | South East Wales | Tortoise's great but slow escape

Also eligible--and this comes from a real call to the IRS--is a police officer forced to move from his no-pet condo when he was assigned to a canine unit.

FORBES: Shocked