This work is related to our original statistical model-based iterative reconstruction concept for medical computed tomography with the flying focal spot. It is based on a continuous-to-continuous data model and the forward model is formulated as a shift-invariant system. The reconstruction methodology resembles the single slice rebinning concept, belonging to the so-called “nutating” reconstruction algorithms. Because of this, it is possible to use an FFT algorithm to reduce the computational complexity of the reconstruction problem. As a consequence of using the spiral cone-beam projection and this rebinning method, it is necessary to select the appropriate reconstruction plane for the best quality of the final image. In this paper, we analyzed this problem and showed which reconstruction plane provides the best image quality.