- 16 - in the years in issue because they sold a considerable portion of their “analog” equipment while upgrading to newer, digital technology. Petitioners claim that their losses are further justified by the difficult economic conditions which plagued large “analog” photography businesses, such as Eastman-Kodak, as more consumers switched from “analog” to digital photography. We do not find credence in petitioners’ arguments. First, petitioners do not claim to be engaged in the business of selling photography equipment but, rather, taking photographs. Second, although we acknowledge the phenomenal growth in digital photography throughout the past decade, petitioners were not in the business of developing other people’s photographs. Petitioners purported to be professional photographers. The effect of the digital photography boom on businesses such as Eastman-Kodak resulted from consumers’ choosing to develop their photographs at home rather than use traditional film developing services. It did not affect the demand for quality professional photography services for the very types of portraiture and event coverage which petitioners claimed was their focus; namely, weddings, corporate prints, and senior portraits. Similarly, the boom in home developing did not affect the specialized services that are often the hallmark of professional photographers, such as portrait sittings, albums, restorations, DVDs, and videos. Again, while the phenomenon of digital photography has made homePage: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: November 10, 2007