Colorado Cowboy

by C. C. Coburn

  Luke’s parents had arrived that morning from their cruise. Sarah and Mac O’Malley seemed excited to meet her and declared they couldn’t wait to meet their grandson. Fortunately, they’d be staying with Will and Becky, meaning Megan didn’t have to move out of their quarters and into Luke’s bedroom. Not yet, anyway.

  There was, of course, the tiny apartment over the horse barn, but it wasn’t finished yet. Jack had told her he planned on finishing it, just as soon as Matt and Beth’s new home was ready for them.

  She liked the way the family meshed together, pulled together, helped one another out. They were good for Cody, exactly what her son needed.

  The only sour note was that she and Luke had ended up arguing on the phone two nights earlier.

  Before he’d left, Luke had told her to make herself at home, familiarize herself with the organization of the ranch. On Tuesday evening, she’d wandered into his study after returning from dinner at Becky and Will’s, and seen the ranch books sitting on Luke’s enormous desk.

  Curious to learn more about the running of the ranch, she’d sat in his worn leather office chair, propped her feet on the desk and started going through the books, hoping to be able to help Luke with the accounting. She remembered Gil McIntyre’s reaction when Luke told him she was studying accounting. His sudden change of demeanor, slight though it was, bothered her even now.

  It didn’t take Megan long to realize something was amiss. According to the checkbook and the printout of his bank records, Luke had made out large checks to a particular vendor, yet a quick search of the internet didn’t bring up any reference to this vendor—All Western States Supply, Inc.

  What sort of company could trade so heavily in ranch supplies, but not have a presence or a reference to it anywhere on the internet? It was too late to call Luke to see if he knew the vendor. One pervading fear filled her mind as she tried to sleep: How deeply was Luke involved in what appeared to be a dummy company?

  Not until the following afternoon did Megan have a chance to get back to the ranch books and do some cross-checking. She dreaded finding out that Luke was a cheat, but from everything she knew of him, it just didn’t sit right.

  Heart racing, she searched back through his bank records, until finally, eighteen months earlier, they reconciled perfectly. What had happened a year and a half ago?

  And then she found it. The hair stood up on the back of her neck. Luke had changed accountants, from a firm that had handled the ranch’s business for many years, to Gil McIntyre.

  But why change to Gil? Simply because he was a friend? Because he’d found the anomaly that resulted in a tax refund? For all Megan knew, Gil could have been responsible for the anomaly in the first place.

  Suspecting that Gil, based on his reaction to Luke’s news that she was studying to be an accountant, was somehow involved in the dummy company, Megan called the companies that had previoulsy supplied the ranch. After asking their current prices on the goods he’d ordered, she did some quick calculations on the difference between their quoted prices and what Luke was paying All Western States Supply, Inc. He was paying at least ten percent over listed prices. But why? Just because All Western bundled the invoices into one, therefore saving a little time with checkwriting?

  She then called the companies back and asked if they’d heard of or provided equipment and supplies to All Western. Many had, and they weren’t happy about it. They’d received payments months after they’d sent out their goods. She asked if any supplied to Two Elk Ranch in Peaks County. They did, and none of them could understand why Luke and many of the other ranchers in the area had changed to this new billing system with All Western.

  After thanking them and hanging up, Megan sat back and let out her breath. According to the checkbook, Luke had paid All Western immediately upon receipt of the goods, not months later.

  If, as she suspected, Gil was skimming money off the top for supplying to the ranches now in his dummy company’s network, it could amount to hundreds of thousands—possibly millions—of dollars.

  Everything pointed to the fact that Luke was being embezzled by his so-called friend and he seemed to have no idea.

  She checked and rechecked her figures and then, hands shaking, she’d called Luke.

  After quickly explaining what she’d discovered, she waited for Luke’s reaction. It was far from what she’d expected.

  After a long moment, he said one word. “Megan.”

  In the way he said her name, she could hear the frustration and something that sounded like anger in his voice. “This is none of your business!”

  Taken aback, Megan reminded him, “You told me to familiarize myself with the ranch organization. I assumed, perhaps foolishly, that you were referring to the financial organization.”

  When he didn’t respond, Megan said, “Then you’re aware of what’s going on?” Surely Luke wasn’t party to this fraud! Surely he wasn’t cheating his parents and brothers out of their share of the ranch profits?

  “It doesn’t matter what I’m aware of. I didn’t give you permission to go snooping around and accusing an old friend of cheating me.”

  Megan could feel her own anger rising. “You made it my business!” she said. Feeling she needed to remind him, she repeated, “You told me to make myself at home, familiarize myself with how the business is run.”

  “You have no qualifications.”

  “Luke, I’m studying to be an accountant,” she pointed out unnecessarily, needing to hammer the fact home.

  “Like I said, you have no qualifications.”

  “I have more than you! And even a halfwit could tell that something fishy’s going on here,” she countered, furious at his patronizing remarks.

  “Are you implying that I’m cheating on my taxes?”

  Megan’s pause before answering had him snapping at her. “Thanks! Nice to know my wife doesn’t trust me.”

  “Oh, for heaven’s sake, Luke, what was I supposed to think when I looked at the books?”

  “I trust Gil McIntyre implicitly. He found an error our previous CPA made in filing the ranch’s tax returns with the IRS. He’s not only a friend, he was working at the firm at the time and offered to file an amended return for the previous year on our behalf, which resulted in a huge refund. Gil went into business for himself soon after and I followed him there.”

  Just as Megan suspected. How convenient for Gil to start up his own firm soon after finding the anomaly that had resulted in the tax refund. She was already wondering how many other clients of the original firm had also been contacted by Gil about a similar anomaly in their taxes and how many had followed him to his new business.

  As she was about to suggest this to Luke, he said, “I trust Gil. Do you understand that? This has nothing to do with you. So butt out!”

  Megan felt as though she’d been slapped in the face, but she worked at keeping her voice calm. “Don’t speak to me like that, Luke. Gil McIntyre is cheating you! But if you’re okay with that, then fine.”

  Before he could say anything more, before she burst into tears at the harshness of Luke’s tone, she hung up.

  He called back immediately but she let it go to voice mail. Right now, she needed a long, hot soak in the tub. She was doing her driver’s test the next morning and needed to put Luke out of her mind.

  SHE’D SAILED THROUGH the test and that evening had told Cody the details. She took her test on Thursday at the Department of Motor Vehicles in Silver Springs. She’d been nervous but had passed without any trouble. Her son sounded so proud of her that her spirits lifted as he told her all about a bull they’d purchased to replace Orion.

  “And Luke said to tell you we’ll be home tomorrow night instead of Saturday.”

  As they said their goodbyes, Megan thought, Luke couldn’t find the time to tell me himself?

  She played back Luke’s message from the night before, but all he’d said was he didn’t appreciate her hanging up on him and that they’d talk about it when he got
home.

  Didn’t appreciate? Well, she didn’t appreciate him being so nasty when all she was doing was trying to help. Feeling perverse, she decided to work on the ranch books some more, make notes about the anomalies and get them in proper order. Maybe the physical proof of the figures being embezzled from the ranch accounts would prove to Luke what was going on. She was almost tempted to pay a visit to Gil McIntyre and ask him what he was up to, but decided against it. She’d noticed the accountant’s name and his wife’s on the wedding invitation list. The reception wasn’t the time or place to confront him, either. Better for her to gather evidence of the dummy company’s trading, lay everything out for Luke and for him to take whatever action he felt necessary.

  THE SOUND OF THE TRUCK’S horn had Megan racing to the front door and onto the veranda. She waited there, taking in the scene as they drove up, her son leaping from the truck and striding toward her. “Mom!” he cried, and caught her in a huge bear hug. “I’ve missed you,” he said, and released her.

  “I’ve missed you, too, honey,” she said, stroking his hair. His newly shorn hair. And, to her relief, the piercings were gone. All that remained was a neat hole in his lip that she hoped would soon heal over. “I swear you’ve grown a foot in the past week,” she said, stepping back but still holding his hands, unwilling to let go of him just yet.

  What a difference a week had made.

  He seemed to have filled out. As if he’d eaten well and gotten some exercise. And he was tanned. The resemblance between him and his father was uncanny.

  “It’s only been five days, Mom. I can’t have grown during that time,” he protested. He hugged her again and said, “I’ve gotta help Dad with getting the new bull settled. You should see him, Mom. He’s magnificent. The ladies will be very happy to make his acquaintance, I’m sure!”

  “Naughty boy!” she admonished, gently slapping his shoulder and watching him return to the truck. Dad. He’d called his father “Dad.”

  She watched Luke, surrounded by his daughters, all of them vying for his attention. He hugged each one close, kissed them. They obviously objected to his five-o’clock shadow as each one wiped her cheek with a disgusted expression.

  They eventually dragged themselves away to welcome Cody home, leaving Luke alone by the truck.

  Megan willed him to look at her. And he did. His gaze sent desire and want and need humming through her veins. Silently she begged him to open his arms, invite her in, tell her it was okay, that their fight didn’t mean anything. But he didn’t. Instead, he stood there staring at her, as if waiting for her to make the first move. Suddenly Megan didn’t feel so sure of herself. What if she ran down the veranda and into his arms but he turned away? She’d feel like a fool. Totally rejected.

  She tried to make her feet move, but they wouldn’t. She willed Luke to come to her instead, take her in his arms and kiss her like he never wanted to stop. Say that everything was okay. Apologize for being a jerk. But he stayed where he was.

  It was as though a wide, wild river divided them and they were each unable to leap into the treacherous waters….

  Finally, Luke turned away and went to help Cody unload the bull. Megan pressed her lips together to prevent them from trembling as she returned to the kitchen. But the sight of the huge tent the caterers had set up made her stomach roil. What was she thinking? Luke didn’t love her, didn’t want her. He’d admitted he was only going through with this farce of a wedding ceremony for his family.

  That implied he sure didn’t want it. She fought the tears that threatened at the realization that she was so redundant around here. Luke had saved their son from street gangs and juvenile detention. Luke had a family who loved him, cared about him. She had no one but Cody and, judging by the way he was calling his father “Dad,” she probably didn’t really have him anymore, either. Her son’s world had expanded, which she knew was a good thing, but it seemed to leave her without a role.

  She made an effort to suppress her feelings of worthlessness, of being unwanted, but they overwhelmed her, welled up and threatened to suffocate her. She fled to her room, needing a sanctuary, somewhere she could cry long and loud, to rail against the injustice. She hated giving in to self-pity, but she felt so afraid. Afraid she was unworthy of being loved….

  BY THE TIME SHE MADE IT to her room, sanity had prevailed. The O’Malleys—the whole family, including Luke’s parents—were coming for dinner in less than half an hour.

  She couldn’t greet her future in-laws looking as if she’d gone ten rounds in a boxing ring. So she splashed her face with cold water and went into the kitchen to make sure the Beef Stroganoff Becky had designated as Megan’s contribution to the meal wasn’t burning. Becky would be bringing salads and potatoes au gratin, Beth the dessert, Jack chocolates and the mysterious Adam had elected to bring appetizers. Becky had intimated to Megan that she didn’t trust him to bring anything more substantial than a bowl of olives from the supermarket deli, so she was fixing some crackers and dips.

  Megan was looking forward to meeting Luke’s youngest brother. All she knew of him was that he was a firefighter and lived in Boulder. He seemed to be a bit of a recluse.

  “Hey, there!”

  Megan spun around, startled out of her musings by Becky’s enthusiastic greeting. Becky had her hands full, so she leaned toward Megan over the potato dish and kissed her cheek.

  “That smells divine,” Megan said, taking the dish from her and placing it beside the oven.

  “One of Will’s favorites. Mind you, he declares anything I make his favorite, so you can’t count on him to be discerning.”

  Will arrived loaded down with a basket containing salads on one arm and his baby daughter, Lily, in the other.

  She held out her hands to Megan, who gladly took her from Will. She and Lily had become friends over the past week, having spent several days together while Becky planned the wedding or they shopped together.

  Soon the kitchen was full of O’Malleys and the noise level was rising in proportion to the number of people showing up, laden with food.

  Thankfully, Sarah took over, directing her sons and grandchildren to set the outdoor tables and take the food outside.

  Last to arrive was Adam. He was as dark-featured and well-muscled as Luke, perhaps a little shorter. He shook Megan’s hand, his grip firm.

  “We meet at last,” were the first words to pop out of Megan’s mouth.

  Adam nodded but she sensed he was sizing her up. Searching for any flaws in her character. It was unsettling, since he hadn’t actually returned her greeting.

  “Neanderthal!” Will said, lightly clipping his brother on the back of the head. “Say hello to your new sister-in-law.”

  “Hello,” he said obediently, and then he smiled and it lit up the room. “I’m pleased to meet you at last, too, Megan.”

  From then on, the evening went well. So well that Megan almost forgot how upset she still was with Luke. But she was soon reminded of it once everyone had left for home and the children had been put to bed.

  She was coming downstairs from tucking Celeste in when Luke appeared out of the shadows, grabbed her hand and led her into the study.

  He closed the door, dropped her hand and crossed his arms, demanding, “Just what are you accusing Gil of doing?”

  So Megan repeated what she knew, showed him the anomalies she’d found, but felt as if she was talking to a brick wall. Luke’s loyalties lay with Gil, because of their shared past and because of some stupid tax refund! For all they knew, Gil might have purposely made the mistake under someone else’s name, then “discovered” it and wormed his way into Luke’s confidence by refiling the return and gaining him the refund.

  If she had time, she could probably trace it all the way back to when Gil worked for the other firm. See who’d really filled out the forms incorrectly in the first place. But she didn’t have time; all she had was one angry husband who trusted some shyster more than he trusted her.

  They had a
terrible argument and, in the end, Megan had said, “Check the books again, Luke. Check the notes I’ve made. I’m not wrong!” Then she yanked open the door, walked outside and pulled it shut with more force than necessary.

  LUKE SMASHED HIS PILLOW, trying to get it into a more comfortable shape. But he knew it wasn’t the pillow causing his restlessness. He’d been unfair to Megan. Downright patronizing, in fact. What if she was right about Gil? What if he had committed fraud?

  Luke had been too stubborn to believe her and too dog-tired to check the books or read Megan’s copious notes before turning in. He’d needed to get some sleep before their wedding.

  Now he regretted it because the same thing kept playing in his mind—the fact that he’d handed over much of the bookkeeping to Gil once he’d appointed him as the ranch accountant. Luke had tried to keep his own accounts but it had never been one of his strong points and when Gil had found a company that would provide many of his supplies, Luke had been happy to write them checks, based on the monthly invoices that came via Gil.

  Maybe he should’ve taken a closer look at that company a long time ago.

  He kicked back the covers, determined to go and apologize to Megan—whether she was right or wrong. Then the time on the bedside clock caught his eye. Two-fifteen. Megan probably wouldn’t appreciate having her sleep interrupted, no matter how contrite he was. It would have to wait until morning.

  MEGAN’S TEARS WERE FINALLY spent sometime after midnight. Coming to the ranch had caused so many of the old hurts of her childhood to resurface. She’d thought by cutting off all contact with her family that she could put those childhood demons to rest. And she had. For a long while.

  But now those feelings of not being good enough, not being wanted, were back.

  At one point during their discussion, Luke had gone ballistic. He’d repeated that he trusted Gil. Told her again that she wasn’t qualified. She felt so completely alone. Where had the attentive husband of last weekend gone? The gentle lover who’d seduced her in a meadow on a carpet of wildflowers?