Before dying at the age of 100 in December, James Galuppo, founder and owner of Etna Tool & Die Corp., urged his only child, Flavia, not to sell the company headquarters. She might have considered that a significant sacrifice. New condos surround the building, 42-44 Bond St., a chic block in Manhattan. A triplex is going for $13.5 million in one of them. Another condo is home to Chuck Close and Warren Beatty.
