- 5 - not specifically designed to facilitate the treatment of disabled individuals. C. The Wehmer X-Ray Machine In December 1995, petitioner purchased and placed in service in his dental practice a “Wehmer Counterbalanced Cephalometer System X-Ray” machine (the Wehmer x-ray machine) for $2,725. The Wehmer x-ray machine produces a radiograph of the patient’s entire head, focusing on the jaw and its structure and alignment and the teeth and their position and alignment. The machine operates at a distance of approximately 5 feet from the patient’s head and rotates to produce either lateral, oblique, or frontal views. The result is a 9- by 10-inch radiographic picture. According to the manufacturer’s brochure, the Wehmer x-ray machine produces a “cephalogram” that enables the practitioner to accurately measure the angular relationships between various facial components and the head. It is used to help identify facial abnormalities in relation to dentition; to project the growth and development patterns of facial components; and to plan and monitor treatment by superimposing successive cephalograms and measuring the changes due to growth and orthodontic treatment. In addition to its ability to detect skeletal deformities and deficiencies in bone growth, the Wehmer x-ray machine is “essential for diagnosis and treatment” and is used by “general dentists” who plan to expand their practice into orthodontics and cosmetic dentistry. The machine is considered the standard of care for orthodontic treatment.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011