Pittsburgh Post-Gazette from Pittsburgh, Pennsylvania • Page 18

is in July 18, 1977 Tax Change Pinches Overseas Executives WASHINGTON For an estimated 1.3 million Americans living and working abroad, Jan. 1, 1977 was a black date on their Internal Revnue forms. On that day tax rates went into effect, and ripples spread immediately out from the action. Some americans holding key jobs on overseas projects decided to come home. Most American industries found themselves paying more heavily for their overseas projects, at a distinct competitive disadvantage against foreign firms.

Here in Washington, where problems become of interest only when the crisis stage approaches, response is mixed. The Internal Revenue people aren't excited. They say their job is to collect taxes at the rates set by Congress. Complaints carry little weight at IRS. AVAILABLE NOW PRIME OFFICE SPACE Individual Offices, Suites, or an Entire Floor to your requirements.

Ample Free Parking Excellent Labor Market No Business Privilege Tax PENN CENTER 400 PENN CENTER PITTSBURGH, PA. 15235 241-6100 Exit 4, Parkway East, 5 Min. from Squirrel Mill Tunnel MANUFACTURING WAREHOUSE AND OFFICE SPACE $1.10 SQ. FT. Bldg.

sq. ft. can be divided. 14-ft. clearance.

Rail service. Truck docks. Brick and concrete construction. Sprinklered. Suitable for assembly, light manufacturing and storage.

Immediately available. Brokers protected. Served by rail, truck and barge facilities. SCHREIBER INDUSTRIAL DISTRICT 12th Street, New Kensington, Pa. 15068 Phone 339-7501 COMMONWEALTH OF PENNSYLVANIA $55,000,000 GENERAL OBLIGATION BONDS Second of 1977 $45,000,000 GENERAL OBLIGATION HIGHWAY BONDS First Series of 1977 $30,000,000 GENERAL OBLIGATION BONDS Eleventh Series SEALED PROPOSALS will be received the Office of the Governor, Main Capitol noon, Eastern Daylight Savings Time on By MILTON JAQUES Post-Gazette Washington Correspondent by the Commonwealth of Pennsylvania at Building, Harrisburg, Pennsylvania up to 12:00 TUESDAY, JULY 26, 1977 for the purchase of all but not less than all of $55,000,000 Commonwealth of Pennsylvania General Obligation Bonds, Second Series of 1977 (the "Series Bonds'), $45,000,000 Commonwealth of Pennsylvania General Obligation Highway Bonds, First Series of 1977 (the "Series and $30,000,000 General Obligation Bonds, Eleventh Series (the "Series each to be dated August 1, 1977 and to mature serially on February 1, 1978-1997 inclusive; and each to bear interest at the rate or rates (not more than one rate per stated maturity) stated in whole multiples of of specified by the successful bidder, who must submit a bid for all three series.

The maximum coupon rate of interest which may be specified for Bonds of any maturity is per annum. Each coupon rate of interest specified for Bonds of any maturity shall not be less than the coupon rate of interest specified for any earlier maturity of all three series, taken as a whole. Interest will be payable February 1, 1978 and semiannually thereafter on August 1 and February 1 in each year. Required bid security, by certified or official bank check, is $2,600,000. CUSIP numbers will be assigned at purchaser's expense.

The Bonds will be general obligation bonds for which the full faith and credit of the Commonwealth pledged, issued in the case of the Series and the Series Bonds, without the consent of the electors pursuant to and within the debt limit established by Section 7(a)(4) of Article VIII of the Constitution of Pennsylvania, and various implementing acts of the General Assembly, and in the case of the Series Bonds with the consent of the electors pursuant to Section 16 of Article VIII of the Constitution and The Land and Water Conservation and Reclamation Act. Specific annual maturities for each series are set forth in the authorizing resolution of the issuing officials and in Official Public Invitation for Proposals. Each series of Bonds will be subject to redemption at the option of the Commonwealth on and after August 1, 1987, as a whole at any time, or from time to time in part on any interest payment date in order of their stated maturities, at the principal amount thereof plus a premium of inverse of for each year or fraction thereof, not to exceed from the redemption date to the stated maturity date, plus accrued and unpaid interest. The Bonds (coupon bonds, $5,000 denomination) will be sold to the bidder offering the lowest net interest cost for all three series, taken as a whole, and bidding not less than the principal amount for each series plus accrued interest, if any, subject to the Commonwealth's reserved right to reject bids and the receipt of the unqualified approving opinions of the Honorable Robert P. Kane, Attorney General of Pennsylvania, and Baskin, Boreman, Wilner, Sachs, Gondelman Craig, Pittsburgh, Pennsylvania, appointed Bond Counsel.

The opinion of Bond Counsel will be printed on the Bonds, which are expected to be delivered to the purchaser in New York, New York on or about August 11, 1977, against payment at the office of the Loan and Transfer Agent in Pittsburgh, Pennsylvania, immediately available funds. Further information concerning the offering and the Bonds is contained in, and the offering is subject to the provisions of, the Official Public Invitation for Proposals dated July 15, 1977, copies of which, together with copies of the required Form of Proposal and of the Official Statement issued in connection with the Bonds, may be obtained from the Loan and Transfer Agent, Equibank, N.A., Corporate Services Division, 2 Oliver Plaza, Pittsburgh, Pennsylvania 15222 (telephone 412-288-5632), or from the Office of the Budget, Governor's Office, Room 418, Main Capitol Building, Harrisburg, Pennsylvania 17120 (telephone 717-783-3086). MILTON J. SHAPP. Governor BENEDICT, Auditor General Dated: July 15, 1977 ROBERT E.

CASEY, State Treasurer Congress is hearing from "expatriate" Americans, but has not yet decided to a react to their gripes. The General Accounting Office is engaged in a serious study of the new taxes on Americans working overseas. GAO wants among other things, the economic effect the will have on the U.S. fortaleara, eign trade. taxes overseas an added exPittsburgh headquartered companies find new pense.

Overseas employment can cost two or three times U.S. wages. The higher costs result when companies are obliged to pick up living expenses for workers and families. As of their, U.S. tax laws made overseas jobs more expensive in two ways: The exemption granted overseas income was dropped from $20,000 to $15,000 per year.

The exemption came off the top of the income, rather than the bottom, at a higher tax rate. Behind the change was the 1976 Tax Reform Act, which attempted to remove inequities among taxpayCongress delayed the onset of the overseas exemption change until Jan. 1 after heavy protests. Gulf Oil Corp. figures it will cost at least $10,000 per employe overseas to handle the new tax rate.

Westinghouse Electric Corp. with hundreds of employes working at nuclear projects, among others, also has incurred additional taxes. U.S. Steel Corp. has scores of workers abroad, although the number is not now as large as it had been.

Such firms attempt to make their employes whole for losses under the new rates. A third element in the tax change is a new policy of taxing living expenses as income. Thus, the oil driller Middle East, where rents of $3,000 a month are common, is treated as having $36,000 a year additional taxable pay by IRS because the housing allowance is regarded as income. for taxes instance, between would the attempt overseas to pay housing the cost difand a worker's housing cost back home in Houston. The trade policy, question particularly interests GAO because of possible economic losses to this nation.

If the new tax rates bring too many U.S. technicians home, then American firms stand to lose business to foreign competitors. The Middle East has been looked upon as a bonanza for American industries with goods and services to sell. But with the new tax rates, workers feel they may not make up the difference even under a "make whole" policy of their employers. So the trek homeward has the GAO worried.

There is uncertainty at this point as to how far the movement will go. The Jan. 1 date was anticipated for some time before that, but when the bite began to be felt in paychecks, take urge to leave grew stronger. Part of the reform was aimed at catching "expatriate" Americans who had handily avoided taxes by the high exemptions granted for overseas habitation. GE Profit Up in Quarter NEW YORK (AP) General Electric Co.

announced 1 a 14 per cent rise in earnings for the second quarter to $271.9 million, or $1.20 per share, from against $238.6 million, or $1.05, last year. Sales were $4.4 billion versus $3.9 Inventories Rise WASHINGTON (Special) Business inventories climbed 1.1 per cent or $3.26 billion to a seasonally adjusted $313.11 billion in May, the Commerce Department said. Somebody out there has a large lawn to mow. If you have a riding mower that doesn't fit your needs any more, tell them about it and earn cash. Dial 263-1201 Want Ads $50,000,000 The May Department Stores Company 7.95% Sinking Fund Debentures due July 15, 2002 Price 99.50% plus accrued interest from July 15, 1977 Upon request, a copy of the Prospectus describing these securities and the business of the Company may be obtained within any State from any Underwriter who may legally distribute it within such State.

The securities are offered only by means of the Prospectus, and this announcement is neither an offer to sell nor a solicitation of any offer to buy. Goldman, Sachs Co. E. F. Hutton Company Inc.

The First Boston Corporation Lehman Brothers Incorporated Merrill Lynch, Pierce, Fenner Smith Salomon Brothers Incorporated Bache Halsey Stuart Shields Blyth Eastman Dillon Co. Dillon, Read Co. Inc. Incorporated Incorporated Donaldson, Lufkin Jenrette Drexel Burnham Lambert Hornblower, Weeks, Noyes Trask Securities Corporation Incorporated Incorporated Kidder, Peabody Co. Kuhn Loeb Co.

Lazard Co. Loeb Rhoades Co. Inc. Incorporated Incorporated Paine, Webber, Jackson Curtis Reynolds Securities Inc. Smith Barney, Harris Upham Co.

Incorporated Incorporated Warburg Paribas Becker Wertheim Inc. White, Weld Co. Dean Witter Co. Incorporated Incorporated Incorporated Moore, Leonard Lynch, A. E.

Masten Co. Incorporated Incorporated July 15, 1977 Don't just 2. there-sell with ssaid Ro queM Ad! ILEO IOZI-E9Z Weather Hot and humid with a chance of scattered I thundershowers. METEOROLOGICAL RECORD Highest temperature July 18 since 1874 was 101 1878. Lowest temperature 18 since 1874 was 49 In 1971.

AIRPORT TEMPERATURES Noon a.m. 70 p.m.. p.m. 0.m. p.m.

a.m. p.m. a.m.. p.m. a.m.

p.m. a.m. p.m. o0 a.m. a.m..

000 p.m. p.m. a.m.. a.m. Airport a.m.

Yesterday Press. Wind 30.14 82 $5 Haze Comparative temp. and Low High Mean 713 Precip. Normal temp. for the day.

72 Excess In temp. for the day Excess In temp. this 30 Defic. in temp. this year 370 Total precip.

this month, 1.83 Normal precip. this 2.14 Defic. In precip. this month. .31 Total precip.

this year 17.56 Normal precip. this year 21.39 Defic. In precip. this year 3.83| Period OFFICE, 4 p.m. CITY DATA Maximum 92 Mean 83 Minimum 0 Pittsburgh Skies Sunset 8:47 p.m.

Sunrise Tuesday 6:05 a.m. Marriage License Applications 17 Latchis Lane, Aston, Maureen 842 Lilac St. ALBENSI -GRACE Donald 104 Cornwallis Drive. Drive; Jean JORDAN-STAPF kRobert 1308 Kennedy Duquesne; SUTTON LaewM. 1308 Kennedy Ave.

rence Place; Raymond, Nancy 237 Marie, Magnolle JENKINS-MITCHELL John 1006 Davis Pamela 231 Park Ave. SKIBA-GRANT Stephen 135 K-Row, 70 McKees, kRocks; Cherle Mainsgate St. Raymond 5551 Beacon Suzanne 310 Benchoff Elizabeth. DIEHL-MILEY James Chambersburg; Julle Kay, R.D. 1, Fayetteville.

STANZIONE John Derry, 1314 Tenth Natrona Heights; Loulse Ann', 1061 First Ave. Brackenridge. David 113 Parkside Joan 2643 Broad Bethel Park. Paul 502 Gormley Carnegie; Marilyn 227 Woodridge Drive, R. Jr.

345 Bost Drive; Edward 1001 Kentucky Blue Drive. FOOS-CLARK Paul William, Bowling Green, Ohio; M. Cherie, Bowling Green, Ohio. HAULE-ANDRULAT Daire 103 Fourth Angela 212 Hugel Drive. Thomas A.

Westfield High Ave. Elizabeth REA-BACH William James, 399 McClellan Drive; Lorraine BRIGGS JOHNSON Michael Youngstown Ohio; Cynthia, Youngstown, Ohio. Ernest, 1822 Forbes Harriet, Forbes Ave. MALLOY-ZAK John Keith, Glassport; Sandra Lee, Glassport. BUSHMAN-BRANDT kGary Gettysburg; Beth Namy Drive.

GROMLEY John H. 33 New Andro Kensington; Susan MAIZLAND-MORGAN James F. 66 Kendall Patricia Zelionople. David Blossom Way; Carol A. 845 Blossom Way.

RONCONE-MAGGI Thomas, Sixth 1893 Coraopolis; Oakbine Coraopolis. GEAKR Fred E. 550 E. Eighth Daiane, 2234 W. Sixth Tarentum.

PITTERICH-SMITH Thomas P. 340 Edith Diane 327 Grandview Ave. UNDERWOOD Herman H. 459 Lindsay Road, Daralyn 351 Sunset Drive. JOHNSON Howard 538 Broadway Pitcairn; Theresa, 538 Braoadway Pitcairn.

STEIN-FEENAN John 4737 Jewel Drive; Maureen 520 Judith BAILEY Allegheny -LINKES Center; John Dianne Allegheny Center. FILIPCIC-STRAIGHT Stephen, 1008 Constance Donna, 103 Mulkerrin Drive. John 162 44th Wendy 5671 Koeffler Drive. GEORGE-COOMBS Kevin 3224 Faronia Loretta 928 Tyndall St. 136 Cypress HIll Drive; Lynn 1866 Woodcove Place.

PLASTERR-COCO Stephen Gallipolis, Ohio; Marian 1129 Premier St. ELM-RECETENWALD Center Joseph P. 500 Maria 7172 Sansue Drive, Bethel Park. CLARK-KROPF David 160 Baker Drive; Patricia, 166 Grove Ave. SCOTT David 1258 Thelma Marilyn, 3505 Simen Ave.

KOFFMAN-RICKERT Andrew, 2859 Shamrock Drive; M. Lynn 2859 Shamrock Drive. ONORAD-GUNTHER Richard 3061 Fadette Cherie A. 1546 Banksville Road. Allan 2004 Crafton Yvonne, 1901 Warriors Road.

5334 Meadowcrest Road; BELL-SALLA Jefferey Kathleen 472 Arden Road. MIHALCIN-GILL John E. 7126 1808 Harrison Agatha Rxx Lafayetfe St. Somebody out there wants to dress up foyer. That clock of yours you no longer need may be just what they want! Sell it in classified.

Dial 263-1201 Gazette Want Ads Lottery Number Saturday's number in the state's Daily Number drawing is 816. 001 Death Notices ALLCROFT On Friday, July 15, 1977, Margaret Burke, wife of the late Albert E. Alicrott: stepmother of Charles E. Allcrott, of Lifchfield, aunt of Mrs. Eleanore B.

Lane of Beaver Falls, Pa. Friends recelved Neville SAMSON INC. (Oakland Civic Center), Sunday 2-4 and 7-9 where services will be held Monday afternoon at 2 o'clock. Interment Homewood Cemetery. BAUN on Sun, morning, July 17, 1977, Clinton C.

(Bud) hus. band of Elizabeth (Betty) Schar Baun, of Landon Dr. Wexford; father of Richard John William Robert Thomas and, Jeffrev Eilzabeth and Janice Baun; brother of Ruth Blickie; also survived by four grandchildren. Friends received at the H. BRANDT FUNERAL HOME, 1032 Perry Highway, Perrysville, on 2-4, 7-9, and Memorial Tues.

until p.m. Services at Memorial Park Community U. P. Church, 8800 Peebles at 8 o'clock Tues. evening.

Family suggests contributions fo the Memorial Park P. Church or the N. Hills Passavant Hospital. Interment private, on Wed, morning. BETCHER On Friday, July 15, 1977, Clarence F.

of Pressley N. Side Pittsburgh, formerly of McCandiess, Survived by two nephews. Friends received at the H. BRANDT FUNERAL HOME, 1032 Perry Highway, Perrysville, where services will be 'held on Tuesday afternoon at 1:30 o'clock. BOLINGER BOLINGER Earl, Monroeville, on July 16, husband of Stella Kuhns; father of Dailis Bolinger, Ruth Beck, Phyllis Krusey, Nancy Payne, and Patricia Ellison: brother of William and Arfhur also 21 grandchildren and eight great-grandchildren.

Friends received Mon. at 12 p.m. at the JOBE FUNERAL HOME, where Services will be held Wed. at 2 p.m. Visitation with the family 2-4 and 7-9 p.m.

BRAUN On Frank Friday, July 15, (Brownie), of Kennedy husband of Vera Leonard; father of Ray, Rege and Celeste Braun; "brother of Rudy Braun and the late Hilda Ogozala. Friends recelved at the ANTHONY M. MANNO FUNERAL HOME, 700 7th McKees Rocks. Funeral Mass In St. Malachy's Church on Tuesday at 10 a.m.

Visitation 2-4 and 7-9 p.m. BRES On Friday, July 15, 1977, Harry, beloved husband of Marie' Bres Champion HIll, Sturgeon, PA; father of Harry, step-father of Lucy Stone, Victor Clement, and Lorraine Bres; brother of Charles Bres; also two grandchildren. Friends received after 7. p.m. Sunday.

FUNERAL RICHARD HOME, Oakdale, PA, where services held Tuesday morning at 11 o'clock. BYERS On Sunday, July 17, 1977, Sylvia 1., wife of the late Thomas Byers of Bellevue; aunt of Sylvia E. Eayre of Bellevue, William H. Ittel of Ben Avon, G.Robert Ittel of Conn. Members of Fremont Ave.

U.P. Church and friends received on Monday and Tuesday 2-4 and 7-9 In the ORION PINKERTON FUNERAL HOME 1014 California Avaion, (North Boros), where, services will be held on Wednesday monring at 11 o'clock. CINELLO On Lois Saturday, Cibula; July 16, 1977, wife of Louis Cinello of Bethel Park; mother of Jacqueline L. Weinhold, Bruce Smith daughter and Timothy Cinello; of Louis and Agnes Wargo Cibula of Jamestown, PA; sister of Florence Ginn, of Philadelphia; grandmother of Helde Weinhold. Friends received from 2-4, and 7-9 p.m.

at the OLD E. CONNELL FUNERAL Bethel HOME, 5120 W. Library be Park, where services will held on Wednesday at 11 a.m. CREEHAN Of Castle suddenly Tennessee, on Friday, July 15, 1977, Charles beloved son of Arthur J. and Lois Anne Boss Creehan; brother of Kenneth A.

Joseph Donald R. also and Gregg A. Creehan; survived by his maternal grandfather, Joseph Boss. Friends, received at the B. LAUGHLIN FUNERAL HOME, Castle Shannon, 2-4 and 7.9 p.m.

Mass of Christian burial, St. Anne Church, Tuesday, July 19, 10 a.m. De WEESE On Friday, morning, July 15, 1977, Weldon husband of Olive Stephenson DeWeese of Silvania North Hills Estates, Ross father of James P. and John W. DeWeese; son of Mrs.

Alice and the late Carl DeWeese; also survived by six grandchildren. Friends received at the H. P. BRANDT FUNERAL HOME, 1032 Perry Highway, Perrysville, on Sunday, from 2-4 7-9 p.m. where services will be held on Monday morning at 11 o'clock.

Family suggests contributions to the North Hills U. P. Church. ENGEL In Warren, MI, William Engel, husband of Frances Engel; father of Thomas and Wiliam Engel; brother of Ruth M. Gehring, and Marion E.

McLaughlin, both of Clearwater, FL. John and Robert Engel, both of Pittsburgh; also survived by three grandchildren. Friends received at WM. SLATER SON, Virginia, Ave. and Kearsarge Mt.

Washington where service will be held Tuesday July 19 at 1 p.m. Visitation Monday 2-4, 7-9. GANSTER On Sunday, July 17, 1977, Madeline Clarke of Oakland, wife of Frank J. Ganster: daughter of Mary Hughes and John W. Clarke; sister of the honorable James F.

Clarke, Russell (DeNeige) Wills, John. F. R. (Eileen) and Mrs. Mar- of Joyce; aunt Mary de, Timothy Margaret Martin "James C.

and Barbara Anne Joyce, Debra Anne, John W. and Gregory J. Clarke. Friends will be received SONS at JOHN A FREYVOGEL 4900 Center Ave. at Devonshire Monday p.m., Tuesday, 2- and 7-9 p.m.

Funeral Wednesday, Mass of Christian Burial in St. Regis Church at 9:30 a.m. GENTER Suddenly, on Saturday, July 15, 1977, William H. of Millvale, beloved son of the late William and Sophia Genter; brother of Mrs. Clara ney, Mrs.

Mildred Klatte and Mrs. Sophia Forsythe; also survived by several nieces and nephews. Friends received at the ANDREW S. SKUNDRICH FUNERAL HOME, 405 North Millvale. Services on Tuesday at 11 a.m.

Visitations 2-4 and 7-9 p.m. GEORGETSON On Friday, July 15, 1977, James of Melwood Ave. Oakland; beloved husband of Frances Flanigan Georgetson; brother of Thomas, Theodore, C. J. (Gus) Georgetson, Mrs.

Kaula Poolos and Mrs. Evelyn Walters. There will be no visitation. Private graveside services and Interment will be held on Monday, July 18 at 1 p.m. in Homewood Cemetery.

Arrangements by JOHN FREYVOGEL SONS INC. Allcroft, Margaret Baun, Clinton G. Betcher, Clarence F. Bolinger, Earl Braun, Frank Bres, Harry Byers, Sylvia I. Cinello, Lois C.

Creehan, Charles R. Engel, William Ganster, Madeline C. Genter, William H. Georgetson, James J. Hall, Bessie Jancosko, Valent Johnson, Steven M.

Jones, Thomas E. Kelly, Genevieve G. King, Marcella A. Klimo, Bertha Kondracki, M. Dorothy Kudlac, George J.

Kumpf, Herbert B. Lang, John M. Lean, Kenneth M. Jr. Litterini, Vincent A.

McChesney, Charles E. McCollister, John C. Meixner, Louis H. Mitruski, Anna S. Mongelli, Michael A.

O'Malley, Patrick J. Page, James M. Pery, Sidney Pistorius, Gertrude Prosser, Carl I. Racioppo, Carmella Reynolds, William J. Ribic, Anton Rumbaugh, Dale J.

Sauers, Mollie K. Shaw, Anna F. Sippel, Wilbert C. Squibb, Launie Stephenson, Ethel G. Stephenson, Ethel R.

Williams, Paul P. Wohlfarth, Hazel Yinger, Margaret B. Death Notices LATEST DEATHS HALL Bessie resident of Ringgold, 1500 98 Blackadore beloved mother of Alberta Hall Nelson: grandmother of Frank, Madeleine Julian, Herbert, and Melana Nelson; five one niece, four nephews and other relatives. Friends received at the SPRIGGS WATSON FUNERAL HOME, 720 North East End. Funeral services will be held, Tuesday, July 19, 11 a.m.

from the Bethesda Presbyterian Church, Rev. Leroy Patrick officiating. Interment Restland Memorial Park. JANCOSKO On Saturday, July 16, 1977, Valent (William), of N.S., husband of Petronila Pollack; father of Joseph and William also nine, grandchildren and one brother of Katherine Furka. Friends received af the NOVAK FUNERAL HOME, 3313, Brighton Rd.

Mass of Christian Burial at St. Gabriel Church, Wednesday 9:30 a.m. fion 2-4, and 7-9 p.m. JOHNSON 1977, Suddenly Steven Friday, July 15, Chaucer beloved of son 7055 of brother William of M. Eric and Johnnie W.

and neth Johnson; also other relatives. Friends received at GEORGE WARDEN HOME, 1100 N. al Homewood be where funer11 services a.m. held, Tuesday, JONES On Thomas Friday, E. July 15, 1977, Jones, In Westminster, CO, formerly of Mt.

Troy, in 'his 94th year; husband of late Louisa Hutchins, Jones; (Mrs. summit Casey) father 0'. Connor, survived by eight grandchildren, and seven great-grandchildren. Services at the OSCAR ER FUNERAL HOME, Tuesday at 9:30 a.m. Friends Invited.

KELLY Of Dormont, on Saturday, July 16, 1977, Genevieve G. (nee Anderson), beloved wife of James M. Kelly; also survived by her aunt Della Cooper of Charleroi; cousin of Regis 0. Ligon of Sheraden and nieces Jean Magiske of Belle Vernon, and Mary Rosick of Charleroi. Friends, received at the E.

B. LAUGHLIN AL HOME, 3310 W. Liberty Mt. Lebanon, from 2-4 and 7-9 p.m. Mass of Christian Burial in St.

Bernard's Church on Tuesday July 19, at 10 a.m. KING On Saturday, July 16, Marcella Aland of wife Orchard' Avenue, Glenshaw, of the late Leroy King, and mother of Richard; Sister of George, Dorothy and Mrs. Rita Millward; also grandchild. Family will recelve friends from 2-4 and 7-9 p.m. at the PFEIFER FUNERAL HOME, 512 Grant Millvale.

Family suggests contributions be made to the Elfinwild Ambulance Fund. Mass of Christian burial Millvale In St. Anthony's Church, on Tuesday, July 19, at 9 a.m. KLIMO On Saturday, July 16, 1977, Bertha (Cisar), blood-wife the late Stephen; mother of Mrs. Amalia Fischer, Mrs.

Agnes Welfer, Mrs. Mary Spezfale, Mrs. Theresa Caughey, Frank, Joseph and the late Richard Klimo; also survived by eleven grandchildren and six great-grandchildren. Friends received after 2 p.m. Monday in the EDWARD P.

KANAI FUNERAL HOME, 500 Greenfield Ave. Funeral Wednesday at 9:30 a.m. with funeral mass in St. Rosalia Church at 10 a.m. KONDRACKI On July 17, 1977, M.

Dorothy Kondracki, of ChurchIll; beloved Dr. Michael A. sister of George and Joseph Drango. Friends recelved at the SCHLEIFER FUNERAL HOME, St. Comrie Braddock.

on July 20 at 9. a.m. Mass of cred Christian Heart Burial of with the SaJesus Parish, in St. Michael's Church, Braddock, at 10 a.m. KUDLAC George beloved husband of 405 Delia k.

(Kate) Cummings Perrytown Place, Ross on Saturday, July 16, 1977, beloved brother of Mrs. Elizabeth (Betty) Popchak, Mrs. Margaret Hillman, Anthony Edward C. and Frank nieces Kudlac; and survived nephews. also After by p.m.

Sunday, friends may call at the GEORGE A. THOMA FUNERAL HOME, Perry McCandless. Funeral Mass in St. Teresa CHurch, Tues. 11 a.m.

Somebody out there has taken up biking. And is looking for a Dial 263-1201 bicycle just like the one you have in your gaPress rage. Why not sell it for Post-Gazette cash with a Classified Ad? Want Ads 001 Death Notices PREVIOUS DEATHS Klingler Lean; father of Ken. neth of Weston, CT; survived also by three or andchildren; son of the late Kenneth M. and Gracs Johnston Lean Sr.

Friends Received at H. SON, 537 Neville St. (Oakland Civic Center) Monday 7-9 p.m. where services will be held Tuesday, morning at 11 o'clock. Rev.

James R. Jackson D.D. officiating. Interment Oakmont, Masonic services will be held Monday evening at 8 o'clock. Mr.

Lean retired form U.S. Steel as supt. of Transportation. Member of the First byterian Church, Winchester, Va. Also a member of Syria Temple, Poh.

Masonic Lodge No. 582, Homestead, Pa. and the Winchester Shrine Club. DeWeese, Weldon L. 001 Death Notices KUMPF On Saturday.

16, 1977, Herbert husband Elva Platts: father of Herbert, Donaid, Rita Hareza, Jerome and the late Robert and Kenneth; brother of Olive Rodda, Clyde, William and Catherine Nicolay; 18 11 greatgrandchildren. Friends are Invited to call from 2-4 and 7-9 at the LEO J. HENNEY FUNERAL HOME, 323 2nd. Mass Funeral Christian with burial, St. Joseph Church, 9:30.

LANG John age 75, of E. McKeesport, husband of Mary McElhinny Lang; father of John Sister Patricia Ann, Barbara Rennard, Jerome, Kenneth, Ruth and Catherine; 12 brother of Frank and Lawrence. Friends received the FORGIE FUNERAL HOME, E. McKeesport. Mass of Christian Burial, Tuesday, 10 a.m.

St. Robert Bellarmine R. C. Church. LEAN At.

Winchester, VA, on Friday, age Husband of Mary July Kenneth LITTERINI Suddenly on Friday, 11th July 15, 1977, Vincent St. Stowe husband Emma Mancini; father of Michael, Matthew, Patricia and Cynthia, all of Stowe son of Margaret Litterini and the late Chester" Litterini, both of Stowe brother of Mrs. Nick (Betty) Parilla, late Stowe Twp. the Robert Litterini. Friends will be received In the ANTHONY J.

SANVITO FUNERAL HOME, 634 Broadway, McKees Rocks until Tuesday, July 19, 1977 at 9 a.m. Mass of Christian Burlal In Mother of Sorrows Church 9:30 a.m. Visiting hours Sunday 6-9 p.m. and Monday 12-9 p.m. McCHESNEY Charles of Sixth Coraopolis, on July 15, 1977; beloved husband of Catherine Graff McChesney.

father of Mrs. Barbara Estridge, Kathryn Bordeaux, Phyllis, and Charles F. McChesney: brother of William H. McChesney; grandfather' of five. Family will recelve friends 2-4 and 7-9 p.m.

at the COPELAND CORAOP. OLIS FUNERAL HOME, 867 Fifth where Services will be held Mon. at 1:30 p.m. Contributions to Valley Ambulance Authority will be appreciated. McCOLLISTER Suddenly, on Friday, July 15, 1977, John C.

in Corbell, Ontario, Valley Canada, formerly of Scott beloved husband of Caroline (Hall) McCollister: father of Joan C. Paul of Rennerdale and John C. also survived by "five grandchildren. Mr. McCollister was a former sales representative with U.S.

Steel. Friends recelved the L. BEINHAUER AND SON CO. MORTUARY, 2630 West Liberty from 2-4 and 7-9 p.m. Sunday an Monday.

Services will be held Tuesday at p.m. in the Good Shepherd Lutheran Church, Bower Hill Rd. Interment Allegheny Cemetery. MEIXNER 16, Louis 1977, on beloved Saturday, July husband of Mazie; father of Howard and Melvin; brother of Karl of Ft. Lauderdale; also three grandchildren and three greatgrandchildren.

Friends received at MORASCO FUNERAL HOME, 9406 Frankstown Penn where services will fions be held at 11 a.m. Visita2-4 and 7-9 p.m. MITRUSKI On Sunday, July 17, 1977, Anna Stanzzak Mitruski, beloved wife of Steve; beloved mother of John and' Thomas; also survived by seven grandchildren and one child. Sister of Nick Stanzzak, Mary Trocchio and Eva received AL HOME, 2323 Carson St. S.S.

Funeral Wednesday, 9:30 a.m. Divine Liturgy, in St. John the Baptist Catholic Church at 10:30 a.m. Parastas Tuesday, 7:30 p.m. Visitations 2-4 and 7-9.

MONGELLI On Saturday, July 16, 1977, Michael husband of Anna Finiello; father of Joseph, James, Raymond, Michael Mongeill, and Christina Lipinski; also 19 grandchildren; and four great-grandchildren. Friends received at the BRUSCO-NAPIER FUNERAL HOME, Broadway at Shiras Beechvlew, 2-4 and 7-9 p.m. Mass of Christian burial In the Church of the Resurrection on Tuesday at 10:30 a.m. O'MALLEY On Saturday, July 16, 1977, Patrick J. O'Malley beloved husband of Mildred Henry O'Malley; father of Patricia Paolini, Mary Jane Diamantopulos, Patrick J.

father John Margaret, Thomas W. and Mark A. Malley; also survived by 13 grandchildren. Funeral from McCABE BROS. INC.

FUNERAL HOME, 6214 Walnut Shadayside on Tuesday, July 19, at 9 a.m. Mass of Christian Burial In St. Raphael's Church at 10. a.m. Visiation with the family Sunday and Monday 2-4 and 7-9 Family be suggests contributions may made to St.

Joseph Church, North Side, Scholar ship Fund. PAGE James M. of Pittsburgh, PA, formerly of Imperial, on July 15. Husband of Kathryn Page; father of Mrs. Barbara Scarlof, and Mrs.

Kathryn Kacz; brother of Mrs. Nellle Smith; ten grandchildren; 15 greatgrandchildren. Funeral service at the HAROLD K. WHARTON FUNERAL HOME, Cliff Mine Imperial, PA, on Monday July 18 at 2 p.m. Friends received 2-4 and 7-9 p.m.

PERY On July 13, 1977, Sidney; beloved husband of Theresa Perv step-father of Rabbi Milton Weinberg N.Y. Services were held at the LEVINE SONS MEMORIAL CHAPEL, 7112 N. Broad on Fri. at 12 noon. Interment Mt.

Lebanon Cemetery, Pa. Arrangements under the direction the BURTON L. HIRSCH CHAPEL. PISTORIUS (Loftus) On Saturday, July 16, 1977, Gertrude, wife of the late John G. Pistorius; sister of Ann Loftus, Helen Kerr and the late John J.

and James F. Loftus. Friends F. received MURRAY at the JOHN FUNERAL HOME, Butter at 52nd St. Mass of the Christian Burial at St.

Kieran's Church, on Tuesday at 10 a.m. Family requests visitations 2-4 and 7- 9. PROSSER On Sunday, July 17, Carl of Dormont, beloved husband Pauline M. Ish) Prosser; father of "Carolyn Conley of Allentown, PA. and Paul of Poh.

Son of Mrs. Josephine Prosser; brother of Bernard, Frank, Raymond, and Leonard Prosser; also survived by two grandchildren, Friends received at the MORTUARY BEINHAUER 2630 AND West SON CO. LIE and 7.9 p.m. beginning Monday. Mass of Christian Burial St.

BerChurch, Wednesday 10 a.m. RACIOPPO On Sunday, July 17, 1977, Carmella, of Verona; mother of Mrs. 'Conscetta Ericksen, Grace, Joseph Mrs. Sontina Mrs. Antoinette Schmaley, Mary.

Hetrick, Mrs. Annie Kudelka; also survived by brothers In Italy: 26 grandchildren and 20 great-grandchildren. Friends at the PETRUNEY FUNERAL HOME, 732 Brunot Verona after 2 p.m. Monday. Funeral July 20.

St. Mass Joseph's of Church Christian at 10 Burial In a.m. Interment In St. Joseph's Cemetery. REYNOLDS Suddenly on July 15, 1977, William J.

husband of Mrs. Mary J. Gaughan; father of John and William Reynolds and Mrs. Margaret Carroll: brother of "James Reynolds and Mrs. Carol Farr, of New York, Joseph and John, of Ireland, Mike, Nellle and Margaret, of England; also 6 grandchildren.

Friends recelved at the ANTHONY M. MUSMANNO FUNERAL HOME, 700 7th McKees Rocks. Funeral Mass In St. Francis deSales Church on Tuesday 9 a.m. Visitation 2-4 and 7.9 deSales Church on Tuesday 9 a.m.

Visitation 2-4 and 7.9 p.m. RIBIC Anton, husband On of the late, 16, Mary 1977, Niehl Ribic, of Wilkins beloved father of Anthony, the late Marie McCracken, Catherine, Galket Skripkar, Anne Yenchl and Margaret Berrett; also survived by eight grandchildren and great-grandchildren. Friends may call at the HOME OF RICHARD H. KNEE, Monroeville TElectric Pian). Turtle Creek, Mass Christian burial, St.

Colman's Catholic Church, a.m. Family hours 2-4 and 7-9 p.m. RUMBAUGH Dale J. of (Chick), Saturday, July 16, Avonmore, 1977, 315 Cambria brother Ave. Harold Denver, Colorado and William of Avonmore, Pa.

Friends will be celved at the DANIEL YOCKEY FUNERAL HOME, 512 Indiana Avonmore Monday 2-9 p.m. and Tuesday from 10. a.m. to p.m. Services will be in the tuneral home Wednesday 11 a.m.

SAUERS On Saturday July 16,, 1977, Moille the North Side; wife of William mother of William T. Jr. and Bonnie Jean Mancini; also 6 grandchildren; sister Edna Grundza. Friends recelvthe NOVAK FUNERAL HOME, 3313 Brighton Rd. Funeral Services on Tuesday at 11 a.m.

Visitation 2-4 and 7-9 p.m. SHAW On Saturday, July 16, 1977, Anna beloved wife of the late Fred mother of Mary V. Barus; also survived by four grandchildren. Sister Josephine Andrejasik and Bessie Liz. Friends received at the SZAFRANSKI FUNERAL HOME, 101 Third Carnegie.

Mass of Christian Burial at St. Ignatius Church on Wednesday at 9:30 a.m. Visitation with family 2-4 and 7-9. Contributions requested be made to the St. Ignatius School Fund.

SIPPEL Of 3327. Latonia Ave. mont, Wilbert Friday, July, 15, 1977, dearly beloved brother of Edith A. Sippel; beloved uncle of Verna Sippel: son of the late John C. and Annie L.

(Nee Arnhold) Sippel; twin-brother of the late O. Sippel. Friends received at the E. B. LAUGHLIN FUNERAL HOME, 3310 West Liberty Mt.

Lebanon, where services will be held, Tuesday, July 19, 1 p.m. Visifations Sunday Monday, 2-4 and 7-9 Interment Mt. Royal Cemetery. SQUIBB Of Mt. Lebanon, on Saturday, July 16, 1977, Launie, P.

husband of the late Mary Brown and beloved father of Mrs. Norma Tuomi; also survived by' four grandchildren and one great -grandson. Friends, received at the E. B. LAUGHLIN FUNERAL HOME, West Liberty Lebanon, where services will be held on Wednesday, July 20 at 11 a.m.

Visitations 2-4 and 7-9 p.m. Interment Jefferson Memorial Park. STEPHENSON On July 16, 1977, Ethel Gault Stephenson; wife of the late Brevard D. Stephenson; mother of Virginia M. Smith, of Forest Hills, and Andrew G.

Protzman, of Herrington, Kansas. Friends recelved at WM. SLATER SONS Virginia Ave. Kearsarge Mt. where Services will be held July 19 at 10 a.m.

tation 2-4 and 7-9 p.m. STEPHENSON Of Banksville, on Friday, July 15, 1977, Ethel R. Stephenson. Sister of Dorothy Burt, Mildred S. Williams, Anne S.

Davenport, Lillian S. Banfield, Clement, and William R. Stephenson, and the late George Stephenson; also survived by her nieces and nephews. Friends received at the E. B.

LAUGHLIN FUNERAL HOME, 3310 W. Liberty Mt. Lebanon, where services will be held on Tuesday, July 2-4 and 19, at 11 a.m Visitations 7-9 p.m./ it desired, contributions may be made to the American Cancer Society. WILLIAMS Suddenly on Sunday, July 17, 1977, Paul P. of 729 Montclair beloved husband of Helen O'Donnell Foley Williams; father of Kathy, Paul, Christine, Margaret, David, Martin and John.

Williams; step-father of Patrick, Jacqueline, Vicki Lynn, Timothy, Theresa and Richard Foley; brother of William and Tucker Williams; also survived by three grandchildren. Friends will be received at JOHN A. FREYVOGEL SONS 4900 Centre Ave. at Devonshire Monday, 7-9 p.m., Tuesday, 2-4 7-9 p.m. Notice of time and place of funeral later.

WOHLFARTH On July 14, 1977, Mrs. Hazel (Terrill), Hollywood, formerly of Sq. Hill, wife of the late Carl Wohlfarth, former owner of Wohlfarth Bakery, Homestead, mother of Betty Wagner, of Mrs. Helen Munhall, Mrs. Virginia Foley, of Mrs.

Ruth Culbert, Mrs. Patricia Davis, Mrs. Dorothy Brau, Mrs. Nancy Woodwall, all of James of Charles, Wafter and Richard Wohlfarth, all of Fla. Sister of Mrs.

Cora Rowe; also 33 grandchildren and 16 great-grandchildren. Friends will be received Tuesday, 2-4 and 7-9 p.m. at the GEORGE IRVIN GREEN FUNERAL HOME, 3511 Main hall. (Homestead, Park), MunMass of Christian burial in St. Philomena RC Church, 10 a.m.

YINGER On Crafton, Saturday, Margaret July 16,1977, wife of the late Bert P.o beloved mother of John Lauritzen; also seven one great-grandchild. Aunt of Loretta Selfert and Rita Wudarski. Friends received at the INC. FUNERAL HOME, 170 Noble on Sunday, from 12 noon til 3 p.m. and 7-9 p.m.

Monday, from 2- and 7-9 p.m. Mass of tian burial In St. Philip Church, Tuesday, 10 a.m. of 10 re- 9 at T. of of Two Guys Units Set for Sale SAN DIEGO (AP) An agreement to buy the 22-store West Coast division of Two Guys discount stores from Vornado Inc.

was announced by Fed-Mart Corp. No price was disclosed. Suit Loses AKRON, Ohio (AP)-A federal judge ruled that United Technologies bid to acquire Babcock Wilcox Co. would not violate antitrust laws, as had charged in its attempts to block the $512 million takeover bid. CLAIRTON JOB AWARDED U.S.

Steel's Clairton Works has awarded MikroPul Summit, N.J., a $4.3 million contract to design, fabricate and install an electrostatic precipitator for the plant's No. 21 coke oven Robert battery combustion stack, L. Walls, general superintendent, announced. MAYTAG HIKES PRICES Maytag said it advised Its more than 10,000 U.S. dealers that a price increase on the company's appliances will take effect Aug.

1. The increase will be selective by models but will average nearly four per cent. INLAND OFFER SOLD OUT Salomon Brothers said the nonregistered secondary of 637 common shares of Inland Steel Co. at Is oversubscribed and the books are closed. OIL STORAGE PLANNED Dillingham Corp.

said it formed a new company, Rocktank USA to construct and market underground oil and petroleum products storage plants and facilities. 505 Pa giv of 967 file tar Pel in of the Cel bu: Pel sur or Re Co pla 152 dre or are ton var pur Aci the var offi the All the Cer bus Per sur or Aw of Pit nar.