O.K., Calumet carried it, it was made by Horseman and it cost $74.99. Catalog # HR1015 in the 95-96 catalog. It was called the photo angle finder and was accurate to within 1/2 degree. It's not listed in the more recent Calumet catalog and the B&H Professional Photo Source book has it listed as discontinued.
The one I got from True Value was $9.49, not $5.00. At those prices, no wonder Horseman discontinued it.