Stephen T. Fan and Landa C. Fan - Page 3

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          connection with his dental practice, which generated less than $1           
          million in gross receipts for that year.                                    
               On December 28, 1995, petitioner purchased and placed in               
          service in his dental practice an ULTRACAM Cart System with Cart            
          and two PR-LWB 314AW Wall Mounts (intraoral camera system or                
          system) for $8,995 and $166, respectively.  The intraoral camera            
          system consists of the several components, including:  (1) An               
          imaging system that includes a small, wand-shaped video camera              
          and a wall-mounted monitor; and (2) educational information,                
          including printed materials and video presentations, for patient            
               The video camera is designed to be inserted into a patient’s           
          mouth so that a magnified image of the inside of the patient’s              
          mouth can be displayed on the wall-mounted monitor.  In this                
          manner, the patient can see what the dentist sees during the                
          examination and therefore, theoretically, better understand the             
          nature of any problem uncovered by the examination and the                  
          treatment recommended by the dentist.  Images displayed on the              
          monitor can be printed for further review by, or consultation               
          between, the patient and the dentist.                                       
               After the examination is completed and treatment                       
          recommended, a patient can review the educational information               
          included with the system.  The patient can select video                     
          presentations addressing periodontal diseases, root canals,                 

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