Microsoft Corporation - Page 41




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         from the OEM’s and CFC’s were for various types of intellectual              
         property, the payment for rights other than copyrights was de                
         minimis.                                                                     
              In light of our holding above that computer software masters do         
         not fall within the parenthetical, we conclude that it is not                
         necessary to decide this issue.                                              
              (2) Petitioner maintains that we should interpret the                   
         parenthetical in the same manner as the Court of Appeals for the             
         Ninth Circuit (the court to which an appeal in this case would lie)          
         interpreted the phrase “books, magazines, periodicals, films, video          
         tapes, or other matter” for purposes of 18 U.S.C. sec. 2252(a)(4)(B)         
         in United States v. Lacy, 119 F.3d 742 (9th Cir. 1997).  In that             
         case, the Court of Appeals interpreted “other matter” as follows:            
              “matter” is the physical medium that contains the visual                
              depiction–-in this case, the hard drive of Lacy’s computer              
              and the disks found in his apartment. * * * “* * * a word               
              is understood by the associated words, * * * a general                  
              term following more specific terms means that the things                
              embraced in the general term are the same kind as those                 
              denoted by the specific terms.” * * * Here, the word                    
              “matter” appears at the end of the list “books, magazines,              
              periodicals, films, [and] video tapes,” all of which are                
              physical media capable of containing images. [Citations                 
              omitted.]                                                               
         Id. at 748.                                                                  
              Lacy was a criminal case.  The issue involved therein was               
         whether an individual computer graphics file is “other matter”               
         pursuant to 18 U.S.C. sec. 2252(a)(4)(B).  The defendant was charged         
         with possessing child pornography; he had downloaded computerized            






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