Magic Kingdom For Sale — Sold! by Terry Brooks

He called his accountant first. He had known Ed Samuelson for better than ten years; while they were not close friends, they were nevertheless close business associates who respected each other’s advice. Ben had served as attorney for the accountancy firm of Haines, Samuelson and Roper, Inc. for almost the whole of that time. Ed Samuelson had been his accountant from the beginning. Ed was probably the only man alive who knew the full extent of his holdings. Ed had worked with him when his parents had passed away. He had suggested most of the investments that Ben had bought into. He knew Ben to be a shrewd and astute businessman.

But when Ben called him that morning and told him — told him, not asked him — to sell bonds and securities valued at almost one million dollars and to do so within the next ten days, it was clear to him that Ben had lost his mind. He exploded through the phone receiver. A sale such as that was unadulterated madness! Bonds and CDs could be liquidated only at a loss, because the penalty for early withdrawal was severe. Stocks would have to be sold at market value and in many cases the market was down. Ben would lose money all the way around. Even the tax deductions available from such a rash act couldn’t begin to compensate him for the losses he would suffer! Why, in God’s name, was it necessary to do this? Why did he suddenly need a million dollars in cash?

Patiently, if somewhat evasively, Ben explained that he had decided to complete purchase of an item that required cash up front and no delay. The tone of his voice made it clear that he was not prepared to reveal the nature of the item. Ed hesitated. Was Ben in some kind of trouble? Ben assured him that he was not. This was simply a decision that he had come to after some extended thought and he would appreciate Ed’s help in securing the capital needed.

There wasn’t much more to discuss. Reluctantly, Ed Samuelson agreed to do as he was asked. Ben hung up.

Things were even worse at the law office. He called Miles in first; when his friend had seated himself, coffee in hand, Ben told him that he had decided to take a leave of absence from the firm. Miles almost dropped the coffee.

“A leave of absence? What in the hell are you talking about, Doc? This law firm’s your whole life! Practicing law is your whole life — has been since Annie died!”

“Maybe that’s some of the problem, Miles. Maybe I need to get away from everything for a time — get a fresh perspective on things.” Ben shrugged. “You’re the one who’s been telling me how I need to get out more, see something of the world besides this office and my apartment.”

“Yeah, sure, but I don’t see… Wait a minute, what kind of a leave of absence are you talking about? How long are you planning to be gone? A couple of weeks? A month?”

“A year.”

Miles stared at him.

“At least,” Ben added. “Maybe more.”

“A year? A whole goddamn year? At least?” Miles was flushed with anger. “That’s not a leave of absence. Doc, that’s retirement! What are we supposed to do with the practice while you’re gone? What about your clients? They’re not going to sit around a whole year waiting for you to come back! They’ll pack it in and find another firm! And what about the trials you’ve scheduled? What about the cases you’ve got pending? For Christ’s sake, you can’t just…”

“Calm down a minute, will you?” Ben interrupted quickly. “I’m not bailing out and leaving the ship to sink. I’ve thought it all through. I’ll notify all of my clients personally. Cases pending will be disposed of or reassigned. If anyone’s unhappy, I’ll refer them to another firm. I think most will stay with you.”

Miles shifted his bulky frame forward against the desk. “Doc, let’s be honest here. Maybe what you say is true — for the most part, at least. Maybe you can satisfy most of your clients. Maybe they’ll accept your taking a leave of absence from the firm. But for a year? Or longer? They’ll drift. Doc. And what about the trial work you do? No one can just step in and handle that. We’ll lose those clients for sure.”