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The victor talking machine company is an american flagship recording company headquartered in camden, new jersey. the company was founded by eldridge r. johnson, who had previously made phonographs to play emile berliner's berliner gramophone records. some sources also claim berliner as a co-founder; others say berliner was never connected with the victor company, though that may have been part of a ruse by johnson to defeat the zonophone lawsuits that had put berliner gramophone out of business (in the u.s., but not in canada, the uk, or germany) and threatened johnson's phonograph business. (zonophone had used patent ruses to defeat berliner, the inventor of disc records, whose technology zonophone had copied.) in any event, victor ultimately acquired the remaining assets of berliner gramophone; it also acquired zonophone after defeating it in court.