The Humanity Behind the Mask a Story of Tax and Betrayal

7/31/2019 The Humanity Behind the Mask a Story of Tax and Betrayal

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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



Entertainment.



According to the Harmonized TariffSchedule...





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



Entertainment.



According to the Harmonized TariffSchedule...





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

The Humanity Behind the Mask a Story of Tax and Betrayal

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