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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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Last modified: May 25, 2011