why not make a bundle from the military so as to drastically expand one's own personal definition of "affordable"? Mr. Kipper, the CEO and president of Kipper Tool Company—a designer and manufacturer of "Military Tested, Industry Approved" tool kits that won a federal contract worth nearly $19.5 million earlier this month, and another in May for more than $85 million—would have some justification in such musing. He and his wife Nancy, Kipper Tool's CFO, just sold their penthouse at 30 West Street for $3.125 million, according to city records.