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ALL-TEMP, INC. v. WILLIAMS

No. S71 C 49.

341 F.Supp. 872 (1972)

ALL-TEMP, INC., a Corporation, Plaintiff, v. Lloyd WILLIAMS, d/b/a Williams Heating & 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 et al., Defendants.

United States District Court, E. D. Missouri, Southeastern Division.

March 27, 1972.

Attorney(s) appearing for the Case

James R. Robison, Robison & Blanton, Sikeston, Mo., for plaintiff.

Kenneth L. Dement, Sikeston, Mo., for Lloyd Williams d/b/a Williams Heating & Plumbing Co.

Manuel Drumm, Sikeston, Mo., for Ralph E. Boyer, Contractor, Inc.

Daniel Bartlett, Jr., U. S. Atty., and David W. Harlan, Asst. U. S. Atty., St. Louis, Mo., for the United States.

A. J. Seier, Cape Girardeau, Mo., for Trustee in Bankruptcy.

MEMORANDUM

MEREDITH, Chief Judge.

This cause was originally filed by Ralph E. Boyer, Contractor, Inc., in the Circuit Court of Scott County, Missouri, by depositing with that court $3,770.27, and the other parties were impleaded. Thereafter, the cause was removed to this Court by the Internal Revenue Service. This Court has jurisdiction by virtue of 28 U.S.C. §§ 1444, 1446(d), and 2410.

The facts as stipulated by the parties are as follows...

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