Answer: Dodge Import Taxes

In 2003 Marvel took to the courts in order to argue the assortment of people that make up the X-Men and the members of the X-Men universe were not in fact fully human but mutants. What motivated the comic book giant to lodge such an argument? A bid to protect “mutant” as a trademark? A legal attempt at punishing copy-cat mutant-based comic book publishers?

None of the above; their argument for the quintessential mutant-hood of the X-Men was none other than a bid to pay a lower tax on the importation of X-Men universe action figures manufactured in foreign factories. Under federal trade regulations imported human-like dolls are taxed at 12% but non-doll toys (including non-human figurines) are taxed at 6.8%. Marvel successfully argued that figures from the X-men, Spider-Man, and Fantastic Four comic series were mutated humans and, in doing so, locked in a lower tax rate and the comic characters status as non-humans.