Dr. Robert Smith owned his faroily practice for over 20 years. He came om a family of success. His father was a brain surgeon and his mother a wellknown author. His younger brother, Saul, owned his own ac counting firm for several years, but came to work with Dr. Smith after he sold it for a modest amount. After graduating at the top of his class from Johns Hopkins University, Dr. Smith was awarded a cardio thoracic surgery fellowship in New York. He spent a few years there and was well on his way to fullling his dream of becoming a heart surgeon. During this time, however, his father became ill. Dr. Smith decided to return to his hometown of Zoar, Ohio, to take care of him. Under Dr. Smith's care, his father started showing signs of improvement. He was glad not only for his father, but that he could go back and continue his pursuit of becoming a heart surgeon. On the day he was set to leave, his mother became ill and died a few days later from a rare form of cancer that showed no symptoms. The devastation hit the family hard. Saul was still in college, and Dr. Smith's father needed someone to be with him at all times. Dr. Smith decided to stay in Zoar to take care of his father. He opened up a family practice in the town, thus putting his dream of becoming a heart surgeon on hold indefinitely. Over the years, Dr. Smith sometimes felt regret that he never achieved his dream, but his job as the town doctor had been fulfilling. Now Saul was working with him, helping with the business. This made things signicantly easier for Dr. Smith, who haphazardly kept his own books and patient les. One day, as Saul organized Dr. Smith's piles of paperwork, he noticed there were charges to Medicaid that must be a mistake. While most of the population of Zoar, Ohio, was considered lowlevel income and qualified for Medicaid, this was not the case for all patients. There were several elderly middle and higher-income families who regularly visited the office and usually paid with a check or cash. Saul assumed his brother's administrative office skills were poor and aimed to fire it. However, as Saul organized the