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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
usage.
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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Last modified: May 25, 2011