Masonry Magazine July 1969 Page. 36
Introduce "Backbone System"
Want to save some money?
THE 136 MASONRY BLADE Champion ECONOLINE. The job calls for diamond blades, but you want to limit your investment. Champion now has the answer: Econoline blades. Fourteen inch blades in these specs:
For light aggregate block and some brick: B-29
For mostly tile, little block. Good on brick: C-24
For glazed tile only: T-14
Any of the three for just $136. TEST 'EM!
Champion MANUFACTURING COMPANY
3700 Forest Park Avenue
St. Louis, Missouri 63108
Phone: 314-531-6688
I am interested in learning more about Champion Econo-line Blades.
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Address
City, State, Zip
Also send information on these Champion products:
Masonry Saws
Concrete Saws and Blades
Vibrators
Heaters
Concrete Machines
Troweling Tampers
Workmen's Hoists
The "Backbone System" of wall construction has been created by United Research & Development Co., Inc. and BASF Corp. This composite wall consists of a reinforced masonry wall in combination with a functional insulation panel made of expandable polystyrene. The developer reports a "U" value of 06 making it highly desirable when considering electrical heating. Several types of interior finishes may be considered besides metal lath and plaster being affixed to the panel. They are: pre-finished wood panels: gypsum applied adhesively and wet wall plaster system; pre-finished vinyl covered sheet rock and brick slabs applied adhesively. The P. L. Monroe & Sons, Inc., Cranston, R.I. has more comprehensive details on this unique building system.
Taxes
(continued from page 16)
The question of who is responsible to pay the taxes is predicated on a determination of who "had the final word as to what bills should or should not be paid, and to whom."
The court in a somewhat harsh ruling found that the taxpayer was the person whom the law intended should be responsible for the payment of these taxes. Not only was she, as executrix of the estate, vested by law with the ultimate responsibility for the estate but she was in fact periodically consulted as to what bills should or should not be paid. The court expressed the opinion that ".. with regard to the issue of ultimate control, if the court were to hold otherwise, the person in ultimate control would only have to appoint a nonthinking functionary without discretion in order to cut short the attachment of willfulness and insulate himself from liability." Lawrence v. U.S.(D.C. Tex. 1969).
TAX BREAK
A loss of property not connected with a trade or business is deductible if the loss arises from "fire, storm, shipwreck, or other casualty, or from theft." A taxpayer was able to convince the Tax Court that he had sustained a deductible loss from "other casualty" when he slammed the car door on his wife's hand and caused her to lose her diamond.
When the taxpayer slammed the car door on his wife's hand not only did the ring break but the pain caused his wife to shake her hand so vigorously that the diamond in the ring went flying. The court held that the events were sudden, unexpected, violent, and not due to deliberate or willful actions by the taxpayer. Thus, it was deductible as a loss from "other casualty." White v. U.S., 48TC 1969.