M. R. Dugan, D/B/A M. R. Dugan Auction Company v. Missouri Neon & Plastic Advertising Company and Tubelite Company, Inc. v. United States of America, All-Temp, Inc., a Corporation v. Lloyd Williams, D/B/A Williams Heating and Plumbing Company v. Ralph E. Boyer, Contractor, Inc., a Corporation, Garnishee-Plaintiff v. Internal Revenue Service, Department of the Treasury of the United States of America, and Lloyd Williams

472 F.2d 944

73-1 USTC P 9211

M. R. DUGAN, d/b/a M. R. Dugan Auction Company,

v.

MISSOURI NEON & PLASTIC ADVERTISING COMPANY and Tubelite

Company, Inc., Appellant,

v.

UNITED STATES of America, Appellee.

ALL-TEMP, INC., a corporation, Plaintiff-Appellee,

v.

Lloyd WILLIAMS, d/b/a Williams Heating and Plumbing Company, Defendant,

v.

RALPH E. BOYER, CONTRACTOR, INC., a corporation, Garnishee-Plaintiff,

v.

INTERNAL REVENUE SERVICE, DEPARTMENT OF the TREASURY OF the

UNITED STATES of America, Defendant-Appellant, and

Lloyd Williams et al., Defendants.

Nos. 72-1177, 72-1230.

United States Court of Appeals,

Eighth…