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connection with his practice, petitioner uses x-ray equipment to
diagnose and treat his patients. Prior to 1995, petitioner used
a Siemans x-ray machine that produced periapical-view x-rays.
The Siemans x-ray machine involves a moveable “cone” that is
mounted on a mechanical arm and that is positioned to the side of
a patient’s cheek. The periapical x-rays are “little bitty films
that fit inside the patient’s mouth”, which may cause a “gag
reflex” in some patients. The x-rays that are produced may give
rise to a “full-mouth series” of 18 radiographs that provide a
clear view of the bone structure and health of a patient’s teeth.
However, the cost of the Siemans x-rays, and particularly a full-
mouth series, is relatively expensive. Concerned with the
limited scope of the Siemans x-rays and the discomfort to the
patient, petitioner sought to expand and improve the quality of
the dental x-rays produced, and at a lesser cost.
B. The Panoramic X-Ray Machine
In January 1995, petitioner purchased and placed in service
in his dental practice a previously-owned “J. Morita Versaview
Panoramic X-Ray” machine (the panoramic x-ray machine) for
$5,000. The panoramic x-ray machine is designed to radiograph a
panoramic view of a patient’s teeth. The patient remains
stationary while the mechanism orbits around the patient’s head
emitting x-rays as it moves. When the mechanism finishes its
orbiting cycle, the result produced is a 5- by 12-inch
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