J. E. Bernard & Co. v. United States

DISSENTING OPINION

Rao, Chief Judge:

I am constrained to disagree with the decision of the majority in this case for the reason that I am of opinion that there is no support in judicial precedent or in common meaning for the proposition that a device which compensates for the effects of an impaired physical condition, without in any way remedying that condition, is therapeutic. The cases cited by the majority do not support this conclusion and, in reality, suggest to me that a therapeutic device must be curative in some degree to come within the ambit of the provision therefor in paragraph 353…