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Whittaker Corp. of Simi Valley reported a net loss of $34.4 million, or $3.09 per share, for its fiscal second quarter ended April 30, compared with a loss of $4.89 million, or 52 cents a share, in the year-ago quarter. The losses include a $22.1-million charge for the 1997 quarter and an $11.7-million charge in the year-ago period. . . . U.S. Filter Corp. of Palm Desert reported net income of $17.18 million, or 23 cents a share, compared with $2.07 million, or 4 cents a share, in the year-ago quarter. The company restated its 1996 and ’97 financial information to include the results of Davis Water & Waste Industries Inc., Sidener Supply Co. and Zimpro Environmental Inc. . . . May Department Stores said it plans to build a Robinsons-May store at the Inland Center mall in San Bernardino in the fall of 1998, the first in San Bernardino County.