M. R. Dugan, D/b/a M. R. Dugan Auction Company, v. Missouri Neon & Plastic Advertising Company and Tubelitecompany, 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 Theunited States of America, Defendant-appellant, Andlloyd Williams et al., Defendants