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DUGAN v. MISSOURI NEON & PLASTIC ADVERTISING COMPANY

Nos. 72-1177, 72-1230.

472 F.2d 944 (1973)

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.

United States Court of Appeals, Eighth Circuit.

Decided February 6, 1973.

Attorney(s) appearing for the Case

James B. Fleischaker, Joplin, Mo., for appellant in No. 72-1177.

Paul Anthony White, Asst. U. S. Atty., Kansas City, Mo., for appellee in No. 72-1177.

Karl Schmeidler, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellant in No. 72-1230.

Lewis Blanton, Sikeston, Mo., for appellee in No. 72-1230.

Before MATTHES, Chief Judge, and GIBSON and HEANEY, Circuit Judges.

GIBSON, Circuit Judge.

These cases present questions of lien priorities reaching for limited assets. At issue is the priority of a garnishment summons issued in aid of execution of a judgment as against a federal tax lien. In the Dugan case,1 the District Court, the Honorable William R. Collinson, granted priority to the federal tax lien. In the All-Temp case,2 the Honorable James H. Meredith...

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