Henry Wald was not surprised when he inherited his boyhood home and his frugal parents’ substantial savings. He was an only child and a dutiful, affectionate son. He phoned on Sundays, flew across the country for the holidays, and paid a longer visit every summer. When his mother called to tell him that his father had not survived the most recent heart attack, Henry notified his partner in the CPA firm they owned and got on the next red-eye. Always a considerate man, Richard Wald died in July, a slow tax month. His affairs were in order; the will straightforward
