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The Humanity behind the Mask:A Story of Tax and BetrayalChristopher Doval, Esq.
Assistant Professor of Management and MarketingVirginia State University
Reginald F. Lewis School of Business at Virginia State Universit y
Don Anque, J.D.
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Building Student understanding of theLaw and Ethics in Business
Areas of Improvement
Argument StructureRole and Responsibilit y of theJudiciary
The Importance of Strong Legal
Research
Business Ethics
Contemporary Moral Standards
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Toy Biz
Toy Biz v. U.S. Customs
The toy division of Marvel
Entertainment.
The import and export of act ionfigures assembled over seas is abillion dollar industry annually.
Under the Harmonized TariffSchedule, Marvels action f igureshave tradit ional ly been consideredDolls
U.S. CustomsAccording to the Harmonized TariffSchedule...
Dolls are taxed at 12%
Def ined: Dolls represent onlyhuman-beings and parts and
accessories thereofOther Toys are Taxed 6%
Def ined: Toys represent ing animalsor other non-humans
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U.S. Customs
Toy Biz v. U.S. Customs
The toy division of Marvel
Entertainment.
The import and export of act ionfigures assembled over seas is abillion dollar industry annually.
Under the Harmonized TariffSchedule, Marvels action f igureshave tradit ional ly been consideredDolls
According to the Harmonized TariffSchedule...
Dolls are taxed at 12%
Def ined: Dolls represent onlyhuman-beings and parts and
accessories thereofOther Toys are Taxed 6%
Def ined: Toys represent ing animalsor other non-humans
So wait, are you sayingthey are trying to saythat the X-Men arent
humans? Yep. I dont get it either.
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U.S. Customs
Toy Biz v. U.S. Customs
The toy division of Marvel
Entertainment.
The import and export of act ionfigures assembled over seas is abillion dollar industry annually.
Under the Harmonized TariffSchedule, Marvels action f igureshave tradit ional ly been consideredDolls
According to the Harmonized TariffSchedule...
Dolls are taxed at 12%
Def ined: Dolls represent onlyhuman-beings and parts and
accessories thereofOther Toys are Taxed 6%
Def ined: Toys represent ing animalsor other non-humans
Doesnt that fly inthe face of 50 years
of publishing!
Sigh. Yep, but it gets worse.So they are going to throw away
50 years for a tax break?
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Marvels X-men are Mutants
Mutants also known as "homosuperior" are an offshoot sub-species of
humanit y who are born with genet icabnormalit ies which grants them abilities,an appearance, or powers beyond the normal
var iation expressed in the human genome.While their appearance, abilitie s, andatt itude towards their evolutionary cohorts
var ies widely, al l Mutants possess the so-
cal led "X-Gene" which expresses itself aroundpuberty and causes the indiv idual mutant'spowers to emerge. Mutants have been been
the v ictims of considerable persecutionthroughou t their history on earth.
Mutants: Human Beings or Sci-fi Monsters?
Mutants in humanit y
-Being Cancer Prone
-Extra Fingers or Toes-CCR5 Delta 32 in 5%-14% ofNorthern Europeans
An allele that provides resilience to
the bubonic plague and HIV
-Some Women because of two X
Chromosomes have a forth 4th Cone.SubSaharan indigenous inhabitants have1 of 2 sickle cell genes making them moreresistant to malaria
Have they ever read a comic book!
I dont think so, but they have read the OxfordEnglish Dictionary...
A "mutant" is an "individual (or, formerly, aspecies or form) which has arisen by orundergone mutation, or which carries amutant gene (in Science Fiction, usu[ally] anindiv idual with freak or grossly abnormalanatomy, abilit ies, etc.).
It actually turns on a distinction betweenhuman beings and mutants.
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Marvels X-men are Mutants
Mutants also known as "homosuperior" are an offshoot sub-species of
humanity who are born with genet icabnormalit ies which grants them abilitie s,an appearance, or powers beyond the normal
variation expressed in the human genome.While their appearance, abilitie s, andatt itude towards their evolutionary cohorts
varies widely, all Mutants possess the so-
cal led "X-Gene" which expresses itself aroundpuberty and causes the indi vidual mutant'spowers to emerge. Mutants have been been
the victims of considerable persecutionthroughou t their history on earth.
-Marvel Comics Web Site
Mutants: Human Beings or Sci-fi Monsters
Mutants in humanity
-Being Cancer Prone
-Extra Fingers or Toes
-CCR5 Delta 32 in 5%-14% ofNorthern Europeans
An allele that provides resilience to
the bubonic plague and HIV
-Some Women because of two XChromosomes have a forth 4th Cone.
SubSaharan indigenous inhabitants have1 of 2 sickle cell genes making them moreresistant to malaria
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With three observations.Observation 2
The X-Men areknown as
Mutants in PopCulture
X-Men figures aremarketed andpackaged as
mutants
As a whole and in awider context doe s
it represent ahuman being
and only a human
being.Customsrecognizes that
some knowledge ofpopular culture is
necessary foridentifying certain
figures
How on earth did Marvelconvince them of all this?
"The importer 's ownconsistent reference to thesubject merchandise [byname] is a factor fortariff classificat ion
purposes"
Finding reference toarticle on packaging by apart icular name a
"significant" factor
1 non-human feature =Not a human being.
Robot ic Eye or Claws?Strange Clothing
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Customs Casual Observer Test
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What do we really expect on theinside?
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Customs Casual Observer Test
And. ..hes not human?
Nope, even though we knowhes suppose to represent a
human being in a suit.
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Doll? Doll?
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Matell Spokesperson: Itsimportant to remember that Barbie is a doll whostands 11.5 inches ta ll and weighs 7.25 ounce s
she was never modele d on the proport ions of a
real person.
Just One Non-Human Feature?
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Matell Website FAQ: "Barbiedoll is not scaled to human
measurements . The Barbie doll was
developed after Mattel studied thepopularity of paper fashion dollsamong children.
The freakishness of the figure's appearancecoupled with the fabled "Spider-Man" storyline
to which it be longs does not warrant a findingthat the f igure represents a human being.
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For Girls For Boys
Dolls and Their Accessories
Mad Scient ist withExtra Robot Arms
Mutantwith Wings
Grotesquely MisshapenWoman with Purse
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Oscar Pistorius, Olympian
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Steve Zee, Professional Bodybuilder
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Student Outcomes
Policy Implications?
Creating Law with Clari ty
The Power of Common Law
Stif ling Creati vity?
Reali ty of Application of Law
Legal Ethics
Logic and Argument Structure
Business Ethics
American with Disabilities Act
Human Rights
Ramif ications of Legislation