Look, find out who the guardian of the dog is and you'll find out the real story here. That's who's going to get the most of the benefit of the money. Apparently, the dog made a good front for some unknown reason to transfer a lot of money. Do dogs pay taxes on it? That's what needs explaining.

I am not sure if dogs can even legally own property. This reminds me of a similar case a few months back when people tried to set up a trust fund to some ape in Austria. There was a huge court ruckus over it but I think the pro-animal's rights people prevailed.

Dogs....paying taxes. Now that's a concept. You'd probably have to check with the dog's CPA and attorney.