I attended a special showing of this film the day it won an Oscar for best live-action short subject. The story unfolds in a classic three character short story form. Clearly, Ray McKinnon had committed himself to the project as writer, director, and the title character- but the heart of the film belongs to the farmer David O'Dell, (Eddie King)through who's eyes we observe the accountant's peculiarities, and after a few minutes wonder if the man is dedicated to his clients or psychotic. The accountant's conspiracy-textured world view is so detailed that we are impressed by the breath of the information he has at his command. The film would have benefited from some editing both in text and pacing, but the genuine spirit and center of the film is the natural performance of Eddie King, an actor to keep an eye on.
