The Longest Ride

probably wondering, Is there a catch? Did you, by purchasing the Portrait of Ruth , indeed inherit the entire collection? Am I correct?”

“That’s pretty much it,” Luke admitted. Ever since the commotion in the auditorium, he’d felt utterly at sea. This setting… these people… nothing could have felt more foreign to him.

“The answer to your question is yes,” Sanders said in a kindly voice. “According to the terms of Ira Levinson’s will, the purchaser of that particular piece, Portrait of Ruth , was to receive the entire collection. That is why it was offered for sale first. In other words, there is no catch. There are no strings attached. The collection is now yours to do with as you wish.”

“So I could ask you to just load it up in the back of my truck and I could bring it all back to my house? Right now?”

“Yes,” Sanders answered. “Though considering the size of the collection, it would likely take a number of trips. And given the value of some of the artwork, I would recommend a safer mode of transportation.”

Luke stared at him, dumbfounded.

“There is, however, an issue which you will have to consider.”

Here it comes, Luke thought.

“It concerns estate taxes,” Sanders said. “As you may or may not be aware, any bequest in excess of a certain amount is subject to taxation by the United States government, or the IRS. The value of the collection is far in excess of that amount, which means that you now have substantial tax obligations that you will have to meet. Unless you’re worth a fortune – and a large fortune at that – with substantial liquid assets to cover these taxes, you will most likely have to sell a portion of the collection to meet them. Perhaps even half of the collection. It depends, of course, on which pieces you choose to sell. Do you understand what I’m saying?”

“I think so. I inherited a lot and I’ve got to pay taxes on it.”

“Exactly. So, before we go any further, I’d like to ask whether you have an estate attorney with whom you prefer to deal. If not, I am happy to make recommendations.”

“I don’t have anyone.”

Sanders nodded. “I suspected you didn’t – you’re rather young. That’s fine, of course.” He dug in his pocket for a business card. “If you call my office on Monday morning, I will provide a list. You are not required, of course, to use any of the names I suggest.”

Luke inspected the card. “It says here that you’re an estate attorney.”

“I am. In the past, I served in other areas, but estate work suits me these days.”

“Then could I hire you?”

“If you wish,” he said. He motioned toward the others in the room. “You’ve already met Gabrielle. She’s a vice president of client relationships at the auction house. I also wanted you to meet David Lehman. He’s the president of the auction house.”

Luke shook his hand and exchanged pleasantries before Sanders went on.

“As you can probably imagine, arranging the auction in this manner was… challenging in many respects, including a financial one. Mr. Lehman’s auction house is the one that Ira Levinson preferred. While you are not obligated to use them in the future, as Ira and I were working out the details, he asked me to request that the purchaser strongly consider his preexisting relationship with them. They are considered one of the top auction houses in the world, which I think your own research will bear out.”

Luke searched the faces surrounding them, reality slowly sinking in. “Okay,” he said. “But I couldn’t make that kind of decision without talking to my attorney.”

“I think that’s a wise decision,” Sanders said. “Though we’re here to answer any questions, I would recommend you retain an attorney sooner rather than later. You will benefit from a professional to guide you through what will likely be a rather complicated process, not just concerning the estate, but other areas of your life as well. After all, you are now, even after you pay the taxes, an incredibly wealthy man. So please, ask any questions you wish.”

Luke met Sophia’s eyes, then turned back to Sanders.

“How long were you Ira’s attorney?”

“Over forty years,” he answered with a trace of wistfulness.

“And if I hire an attorney, that attorney would represent me to the best of his or her ability?”

“Since you are their client, they would be obligated to.”

“So maybe,” Luke said, “we should just get that