barbecuing or something?â It is a cold, snowy January night, and it would surprise you if someone were barbecuing, but maybe this is what they do in the suburbs, you think, to justify the expense of those built-in barbecue grills. You walk over to the dining-room window, and standing outside your next-door neighbor's side door is a kid who looks like he is twelve years old. He is holding a homemade contraption that consists of an in-line bicycle pump and a reservoir of some sort. He is furiously pumping this in-line bike pump and napalm is shooting out of it. You look in disbelief as you realize that your next-door neighbor's twelve-year-old kid has built a flamethrower, which works spectacularly well. The kid is shooting fifteen-foot flames from this sophisticated homemade device, and he is enjoying it more than he should be. He is mesmerized, and so are you and your jaded city friends, who thought until tonight that they had seen everything.
You, your wife, your friend, and his wife are all looking out the window, not knowing what to say. You imagine the value of your house has dropped by 40 percent tonight and that you selected the one house in the entire suburb that is next door to a twelve-year-old pyromaniac. On top of that, you have lost all credibility with your city friends, who will no longer believe you when you tell them how idyllic your suburban life is. You know they can't wait to pass this story on to all of your other city friends who also think that you sold out.
After you witness this, you tell them that despite the fact that you live next to a twelve-year-old pyromaniac you still live on a brick street. After five minutes or so of vigorous flamethrowing, your new twelve-year-old neighbor makes eye contact with the four of you staring at him and runs inside. Now you are concerned that he will get the big-momma flamethrower and that he will start testing it out on your recently acquired shingle-style house. âWelcome to the suburbs,â your friends say. âWe love the brick streets, they are so quaint. You made a great choice. It will be so much safer here than in the city for the kids.â
Say Goodbye to Your City Accountant
When you lived in the city, you became a client of an accountant to whom your friend Bill Smith referred you. Your accountant's name is Brian, and he lives with his wife. You think that he told you that he was forty years old or so. Brian and his wife do not have children, but they have a big dog that intimidates you every time you visit Brian at tax time. You deal with it because Brian is a good accountant and you like the fact that he works out of his home and is not part of some Big 10, Big 8, Big 6, or whatever type of accounting firm it is that charges you hundreds of dollars an hour to support their big whatever overhead.
You have worked with Brian for several years, and you like that. It is a theme that runs through your life. You like stable relationships. You like that he knows you and your record-keeping well enough that you no longer have to explain every little line item to him. He owns a few buildings and you like that, because you do, too, and you think that he knows how to position you in the most tax-advantaged way to the IRS.
Brian looks like an accountant. If you ran into Brian somewhere and you did not know him and someone asked you, âWhat do you think that guy does?â you would respond that you think that he is an accountant. Why? Well, Brian is pasty-looking, summer and winter. You are not sure if he goes outside at all. You have seen him in T-shirts and you would say that he lacks muscle definition. You would also say that he has a paunch. It is not a beer belly, because you are not sure if Brian drinks beer. If he does, you think it would be out of a glass, not a bottle.
Brian waddles when he walks and his voice is a little nasal, like a good accountant's voice should be. His fingernails need trimming and they are dirty. He is