Totally agree.
It was the tax-inspector who called it a "scam".
They way they looked at it was - the land was not his ,so it was trespassing.
He was profiting off the theme park.
And he avoided tax - a serious crime considering the amount of money he made.
I forgot to mention that this happendd about 30 years ago so I should imagine the value of that $1,260,000 would be a lot more if it was today,
My intention with this story was to challenge the idea of what is actually a scam - as you pointed out, who actually got hurt here. If they had caught the guy and gone to prison, ten in m view that would have been the crime. Thus highlighting that some of our laws are not morally sound.