My mom taught me not to use the Oxford comma but I think I like it.
I only use the Oxford comma when I feel that otherwise there might be confusion. For example, I wouldn’t write the dedication “To my parents, Ayn Rand and God.”
This is an outrageous ruling. If the lack of an Oxford comma was meant to convey that it was “packing for shipment or distribution” of perishables that was exempt, not “packing for shipment” of perishables and “distribution” of perishables that both were exempt, then there would have had to have been an “or” prior to “packing for shipment or distribution” to signify that it was the end of the list. That First Circuit panel must have been composed of illiterates (slight hyperbole on my part).