n9

Although, contrary to Neidorf's arguments, neither the Supreme Court's decision in Dowling v. United States, 473 U.S. 207, 105 S. Ct. 3127, 87 L. Ed. 2d 152 (1985), nor the Seventh Circuit's decision in United States v. Kenngott, 840 F.2d 375 (7th Cir. 1987), stand for the proposition that only tangible objects fall within the definition of "goods, wares, or merchandise" under 2314. The definition of the term "goods, wares, or merchandise" was not even at issue in either of those cases.