BEALS BROS. MANAGEMENT CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 01-3922.United States Court of Appeals, Eighth Circuit.Submitted: June 10, 2002. Filed: August 27, 2002. Appeal from the United States Tax Court, Laro, J. Page 964 Robert C. Thomson, argued, Des Moines, IA, for appellant. Joel McElvain, Asst. Arty. Gen., US-DOJ, Tax Div., argued, […]