William A. Ricker - Page 6




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          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.                                             





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