Related to our discussion:

abcnews.go.com - Are Dolphins Also Persons?

There seems to be little doubt now that dolphins are surprisingly intelligent, know who they are as individuals, and engage in cultural traditions that can be passed on to succeeding generations. In short, they are a lot like humans.

So, should they be treated as “persons”? Should they be recognized as fellow travelers on this planet, rather than captive exhibitionists or laboratory specimens?

Personally I’d vote up on Person-hood for Dolphins long before I’d consider a corporation a “person”.