Victoria Distributors, Inc. v. United States

DISSENTING OPINION

Foed, Judge:

The air pumps involved herein operate substantially in the same manner as the pumps involved in United Merchandising Corp. and Frank P. Dow Co., Inc. v. United States, 42 Cust. Ct. 396, Abstract 63100, wherein said pumps were held 'by this court not to be machines. While the majority opinions hold the instant pumps to be machines, the reasoning supporting their decisions differ.

I am in agreement with my colleagues that there has been no judicial determination of what constitutes a machine and that the common meaning of the term is what governs. I concur with my…