Chapter 10 - THE ACCOUNTANT

Paul’s ledger was not enough by itself.
Then Martin Hale came forward.
Richard’s former accountant.
Eighty-one years old.
Retired.
He remembered the withdrawal.
“Richard said he needed money to fix a problem Nathan wouldn’t stop creating.”
“What did you think he meant?” the prosecutor asked.
“A settlement.”
“Did he say with who?”
“No.”
Martin had also kept a private ledger because he distrusted Richard’s recordkeeping.
Two days after Nathan’s death:
$3,500 — C.M.
Calvin Moss.
The same amount Calvin admitted receiving.
The retrial became cleaner.
Richard’s attorney offered to discuss a plea.
The prosecutor offered manslaughter plus existing financial convictions.
Richard refused.
Pride again.
Always pride.
During the retrial, Calvin testified directly.
Richard asked him how to create a slow valve leak without obvious cutting.
Calvin said he explained a damaged valve core could do it.
Richard asked to keep Nathan’s old valve core when Calvin replaced it.
Calvin gave it to him.
The prosecution argued Richard later reintroduced the damaged core.
No physical proof remained.
But the circumstantial chain tightened.
Then a newly recovered construction-yard backup showed Richard crouching near the rear tire.
Still no detailed hand movement.
But close enough that the jury could see him touching the wheel area.
The defense called it maintenance.
The prosecutor called it sabotage.
Then came one final witness.
Nathan’s foreman, George Bell.
He remembered Nathan complaining the morning of the crash that the rear tire “felt soft again.”
Nathan said:
“Richard keeps telling me it’s fine.”
George told him not to drive.
Nathan laughed and said he was only going thirty miles.
He died before reaching twenty.
The jury convicted Richard of voluntary manslaughter.
Not murder.
Not accident.
A legal middle ground.
At sentencing, Oliver submitted a written statement.
My grandfather broke a model airplane because he thought breaking something made him powerful. My dad left plans so I could build it again. I think that’s the difference between them.
The judge read it.
Richard stared at the table.
Then he received a sentence that would likely keep him imprisoned for the rest of his meaningful life.
After court, Helen sat beside me on the courthouse steps.
“He’ll probably die there.”
“Maybe.”
“Do you feel relieved?”
I looked at the city traffic.
“No.”
“What do you feel?”
“Tired.”
That was the truth.
Then Lena came outside with a sealed civil accounting report.
“Claire.”
“What now?”
She sat beside us.
“Richard hid one more asset.”
I almost laughed.
“What?”
“A private investment account funded almost entirely from Nathan’s life-insurance proceeds.”
“How much?”
“Current value? About two million.”
I looked at her.
“Who is the beneficiary?”
May you like
Lena hesitated.
“Oliver.”