\noindent\begin{tabu} to\linewidth{X[pc]X[pc]}
\multicolumn{1}{l}{\textbf{Bill To:}} & \multicolumn{1}{l}{\textbf{Ship To:}}\\
\parbox{115\unitlength}{
  <%=partial 'address', address: @record.billing_address %>
} &
  \parbox{115\unitlength}{
    %<% if @record.shipping_address.blank? %>
\emph{Same as Billing}
%<% else %>
<%=partial 'address', address: @record.shipping_address %>
%<% end %>
} \\
\end{tabu}