I am very familiar with the Dowling case.  However, I assure you the definition of theft does not come from a case from 1985, the common law definition has been around quite a bit longer than 1985.  There were a few issues on appeal, but most likely what you and GP are referncing has nothing to do with <i>theft</i> but a conviction under 18 USC 2314 which was over turned because the counterfeit goods in question being transported across state lines were not physical goods, and the court found there must have been a physical taking.  This is not about theft, this is about 18 U.S. Code § 2314 - Transportation of stolen goods, securities, moneys, fraudulent State tax stamps, or articles used in counterfeiting, and under that very specific law of transporting <i>goods</i>, not theft, there has to be a physical taking.