Abstract: THREE FOREMEN WERE ASSIGNED BY THE COMPANY'S OWNER TO REMOVE TWO ABANDONED 6,000-GALLON-CAPACITY STORAGE TANKS APPROXIMATELY 28 FEET 10 INCHES LONG BY 6 FEET 2 INCHES DIAMETER FROM A PREVIOUS GASOLINE SERVICE STATION SITE. EMPLOYEES PULLED ONE TANK FROM THE GROUND AND DISCOVERED A LIQUID INSIDE. ATTEMPTS WERE MADE TO DRAIN THE LIQUID BUT IT COULD NOT DRAIN COMPLETELY BECAUSE THE 4-FOOT FILLER SPOUT WAS PREVENTING A COMPLETE TURNING. EMPLOYEE #1 AND THE OTHER WORKERS AGREED TO CUT OFF THE SPOUT WITH A GAS OPERATED CUT-OFF SAW, EVEN THOUGH THEY HAD ALREADY DISCUSSED THE POSSIBILITY OF SPARKS IGNITING THE FUEL INSIDE THE TANK. ONE EMPLOYEE HAD CUT HALFWAY THROUGH THE SPOUT WHEN THE SPARKS IGNITED THE CONTENTS, AT WHICH TIME THE TANK RUPTURED, SPILLING ITS CONTENTS ON THE GROUND. THE TANK'S END STRUCK EMPLOYEE #1, DECAPITATING HIM.