Read the cases Peracchi v. Commissioner Case:http://caselaw.findlaw.com/us-9th-circuit/1285973.html

Case Lessiner v. Commissioner Case:http://openjurist.org/872/f2d/519/lessinger-v-commissioner-of-internal-revenue

CaseSeggerman v. Commissioner Case:http://caselaw.findlaw.com/us-7th-circuit/1343320.html

Please discuss you view points ofPeracchi,Lessingerand SeggermanFarms. Do you believe the courts' logic makes sense or do you believe in magic?

short answer per case only one paragraph long