The Competition
 by: Hankster

© 2022 by the author

The author retains all rights. No reproductions are allowed without the author's consent. Comments are appreciated at...

hankster@tickiestories.us

-1-

Jeff Moran is a staff accountant for Grayson and Turner, a medium-sized CPA firm, located in mid-town Manhattan.  Nobody else on staff works harder than Jeff.  He puts in long hours, and makes sure that all his work-papers are well documented.  When he has to do research, he always makes sure that he has quoted his sources accurately.

Jeff recently got his CPA certificate.  He passed the grueling exams with very high grades and flying colors.   Neither Grayson nor Turner ever congratulated him.  They ignored his accomplishment completely, and he didn’t get the raise he expected.  Needless to say, he is not a happy employee, and for the first time, he is beginning to think about finding a position in another firm, hopefully where his hard work will be appreciated.

One day, Turner called Jeff into his office.  He asked him to research a particularly sticky tax issue. 

“The facts of the problem somehow skirt around the law, and therefore it is difficult to come to a conclusion,” Turner said.  “Do a little research, and see if you can find a similar case.  If you do, let me know how it was resolved.”

Jeff loves doing research, and stepping out of his daily routine. 

“Sure thing,” he said.

His firm pays big bucks to maintain an on-line tax law library.  It includes commentary by the lawyers and accountants involved, and is considered to be the last word in tax law.  If the problem reaches the tax court, the results of the case are also noted.  The contents of the on-line research library are kept current, right up to the minute.

Jeff accessed the tax law library on his computer, and was amazed at the results.  In spite of the rarity of the situation, he found a case similar to his assignment.  He was amazed at how quickly he found it.

It included commentaries by both sides, and the ultimate conclusion.  It was so exactly like the case at hand, that Jeff decided not to paraphrase as he usually did.  Instead he copied the findings of the case into a word document, and printed it out.  It was so obviously a direct copy from the tax law library, that Jeff did not think to note the source for his conclusions.  Before he left for the day, he put the document into Turner’s in-box.  Turner and everyone else had already left the office.  Jeff was feeling really good about having found exactly what Turner was looking for.  More often than not, results were fuzzy, and not so to the point as this one.  What he didn’t know was that the resolution of the prior case was exactly the opposite of what Turner had hoped for.

When he got home, he found his husband preparing dinner.  Daniel often acts as their cook.  Nearly every day, Dan gets home before his workaholic husband, even though they share the same profession.  Still walking on air, Jeff enveloped Dan in his arms, and proceeded to smother him with kisses.

“I like the mood you’re in,” Dan said.  “Tell me what you’re celebrating.”

“I will, after I wash up.  I’ll tell you all about my day while we’re having dinner.”

*****

Jeff Moran and Dan Porter met on their first day at CCNY.  They sat next to each other in Accounting 101.  They became good friends instantly.  Since CCNY is a city school, all the students are New Yorkers, who go home after classes.  Jeff and Dan were no exceptions, but even so, they began to hang out together on the weekends.  It was always just the two of them, and neither wondered why the other wasn’t dating.  Obviously neither one had any gaydar at all.

They fell madly in love with each other, but kept that fact their little secret.  One day, they met for dinner at a fast food restaurant.  When Jeff greeted Dan, he embraced him and started to kiss him.  It was an instinctive reaction without any conscious thought.  He had no idea what he was doing.  Suddenly his actions dawned on him and he tried to pull away, but he couldn’t.  Dan was responding and holding Jeff tighter and tighter.

“It’s about time,” Dan whispered in Jeff’s ear.  “I want to make love with you.  Where can we go?”

“There’s a guy in one of my classes, who has his own apartment.  He has no family, and he’s on his own.  He once jokingly told me that if I ever got lucky and wanted to fuck someone, I could use his spare bedroom.  I think I’ll call him, and see if he meant it.”

“Great,” Dan said, “but you better let him know that it’s a guy you’re going to fuck.  He might not be comfortable with that.”

Jimmy was more than comfortable with it.  He burst out laughing. 

“Son-of-a-gun,” he roared.  “You are gay.  I suspected it.  I’m gay also.  Can I join in the fun?”

Jeff’s gaydar was at zero, maybe below zero.  He never suspected that his friend was gay also, but he answered honestly, “This is our first time, Jimmy.  Maybe the next time.”

“Fair enough.  Come right over.  I’ll let you in before I have to go out.  My boyfriend is picking me up.  I want to meet the guy who captured your heart.  You’re a hunk, so he must be very special.”

“Yes, he is,” Jeff mumbled.  He’s very special.”

Dan and Jeff’s love making that night was off the charts.  It may have been their first time, but they operated at such an advanced level, one would believe that they had been making love together for many years. They each came twice, once in the ass and once in the mouth, but not before much rimming and golden showers.

After they graduated they both got good jobs as apprentices in different CPA firms.  They rented a one bedroom apartment together on the west side, and began to study together for the CPA exams.  Dan did well, but Jeff aced it.  He got the third highest grades in the state. 

*****

When Jeff got to his office the next morning, Mr. Turner was already there.  He was always the first one in.  He judged his staff by how early they arrived in the office, and how fast they walked.  When he saw Jeff, he called him into his office.  Jeff was sure he wanted to discuss his research.  He was correct, of course, but nothing was what he expected.  Obviously, Turner did not like the results of Jeff’s labors.

“What’s wrong with you?” he started to yell at Jeff. “This is the most unprofessional brief I’ve ever read.  It sounds like it was written by a first grader.  The conclusions are wrong; out in left field, in fact.  Where did you get this garbage?”

Jeff thought that he would be incensed, but he was very calm.  He stood up, circled Turner’s desk, and booted up his boss’s computer.  He brought up the page he had copied on the screen.

“Read this,” he said, “then cancel your subscription to this drivel, and when you’ve done all that, you can go fuck yourself.”

He stormed out of Turner’s office, picked up a few personal items, and never visited Grayson and Turner again.   He wasn’t ready to confide in Dan that he was unemployed just yet, so instead of going home, he went to a head hunter he had heard of.  He figured that they could do all the searching, and hopefully find him the perfect position.

Within a week, they arranged two interviews for him.  He was waiting in the outer lobby of the first firm, when Dan walked in.  He announced himself to the receptionist.  She told him to please have a seat.  He turned around to find a seat, but he found Jeff staring at him.

“What are you doing here?” they both mumbled at the same time?”

“I’m here to interview for a new job,” Dan admitted.

“Me too,” Jeff confessed.  “Ain’t that a hoot.”

“It’s not a hoot,” Dan said.  “It’s a dilemma.”

Married or not, neither one had admitted to the other how unhappy he was at work.

“Jeff, honey,” Dan said.  “I’ve already quit my job.  Why don’t you leave and find another firm to interview with.”

“Shit, Dan,” Jeff whimpered, “I quit also.  What are we going to do?”

“Let’s both interview and pray that one of us gets the job.  Otherwise, paying rent and buying food becomes problematic.”

They squeezed their hands together, and waited for the interviews to begin.

Jeff was called in first.  His interview went well.  He laid it right on the line, and told the interviewer, Max Bloom, that he was gay.  “If that’s a problem, I’ll leave right now,” he said.

“Relax.  It’s no problem at all.  My son is gay, and I recently made him a partner in the firm.”

When he was asked about references, he said he couldn’t get any.  He related his work history at Grayson and Turner.  It was the only firm he had ever worked for.  When he got to the research incident, Mr. Bloom actually laughed.

“What a schmuck,” he giggled.

He stood up, and shook Jeff’s hand.  “We’ll be in touch,” he said.  Jeff went to wait in the outer lobby for his husband’s interview to be completed.

Dan’s interview went even better.  He was able to get references from his old firm, where he had resigned without malice.  After working there for three years, and earning his CPA certificate, he was still not lead man on audits.  He was continuing to do bank reconciliations, like an apprentice accountant.  He wanted to work for a firm that offered him more advanced experience.

The job at Max Bloom and Son was not advertised.  Max had gone directly to the head hunters.  He wanted them to weed out the best.  As a result, Dan and Jeff were the only two CPAs Max had interviewed so far, and he had no more scheduled.

Jeff waited for Dan in the lobby.  “How’d it go?” he asked.

“Dunno.  Mr. Bloom just said that he’d be in touch.”

“He said the same thing to me, but he added that he really needed the extra help and he would make a decision shortly,” Jeff noted.

“No matter what he decides,” Dan said, “it better be one of us.  We’re in no position to go without an income.”

“I take it from that remark, you won’t be upset if I beat you out.,” Jeff sounded worried.

“Of course not, dufus.  I love you.  Anyway if either of us is chosen, it’ll be me,”

Dan laughed so that Jeff would think he was kidding.  He wasn’t.  “C’mon, let’s go home.  I’ll make us dinner while we can still afford to buy food.”

The competition for the job was full on.

As sympathetic as Max Bloom was to the reason Jeff could not get references from Grayson and Turner, and because of that minor problem, he gave the job to Dan.  Dan started immediately, and Jeff went about seeking another position.

Mr. Bloom called Dan first, of course, and then he called Jeff.  “There’s nothing you did wrong, fella.” Bloom said, “but the guy I hired was able to produce references.”  It sounded to Jeff that Bloom might not know that he hired his husband.

Wherever Jeff applied for work, the bosses were reluctant to hire him without references.  Finally, he came across a sole practitioner, Carlos Rodriguez, who was so overburdened, he would have hired Mickey Mouse to help him.  When he saw Jeff’s resume, he was so impressed, he offered him a job immediately.

“It’ll just be you and me,” Carlos said.  You’ll be working your ass off,” he warned.  His warning fell on deaf ears.  Jeff was a dedicated workaholic.

Jeff also let Carlos know that he was gay and married.  Carlos smiled broadly.  “So am I,” he said, “gay, not married.”

Jeff thought that was a good omen for success in his working arrangement with Carlos.  It turned out to be a detriment.  Carlos got the hots for Jeff the moment he walked through the door.  He invited Jeff to have lunch with him.  At lunch, he asked Jeff point blank if he and his husband were monogamous.”

“One hundred percent,” Jeff said with a forced grin on his face.  He didn’t like the question at all.  However, if he was to be honest with himself, he would have admitted that he found Carlos to be a super-hot Latino.

“I can’t wait to meet your other half,” Carlos said, and that ended the question of monogamy.  In spite of that, he made a promise to himself to get Jeff into his bed as soon as possible.  He’d have plenty of opportunity, working so closely with him.  Carlos is only three years older than Jeff, and every bit as good looking.  He’s a hunk, and he knows it.

-2-

Jeff and Carlos started working together immediately.  It was a business partnership made in heaven.  They are both hustlers, and their good looks are a greater asset than their professional abilities.  Both their client bases increased by leaps and bounds, and they were able to help each other to handle all the work.  Before they knew it, they were just as overburdened as Carlos had been when he first met Jeff.  They needed to hire another associate, but they agreed that it had to be an apprentice, rather than a seasoned professional.  They advertised for a CPA candidate.

Carlos kept badgering Jeff to introduce him to Dan.  Jeff was fully aware that Carlos was hot for him, and that he wouldn’t mind having a three way with him and Dan.  Even so, he could not say no.  It was just before the time their want ad was going to be posted on social media.

The three handsome men had dinner at a five star restaurant.  It was a disaster for Jeff and a triumph for Carlos.  He and Dan kept flirting with each other all evening.  They really liked each other.  Carlos even wondered if it would be easier to get Dan into his bed rather than Jeff.

Before dessert was served, Carlos took the bull by the horns.  “You say you have a growing client base, Dan,” Carlos said.  “How’d you like to join up with Jeff and me?”

Jeff was flabbergasted.  “What happened to hiring an apprentice?” he asked Carlos.

“This is a much better idea.” Carlos said.

“I need to give it a lot of thought,” Dan said.  “In the meantime, hire the apprentice you’re looking for.  If I join your practice, we might need two of them.”

The only reason Dan didn’t answer quickly is that he was genuinely fond of Max and his son, Marty.  In fact, Marty kept coming on to Dan, who was weakening.  It was not that Dan and Jeff didn’t still love each other dearly, but lust by all parties concerned, was eroding their oath of fidelity.

Dan fell first.  He and Marty had to go on an overnight business trip together.  The client was about six hours away by car and they elected to drive.  They left from their office, reckoning they would have a good night’s sleep before a grueling day ahead.  If need be, they knew that they would have to spend a second night in the hotel.  They weren’t certain about the second night, but they booked it anyway, just in case.

Two young, handsome, horny gay men, sharing a hotel room, alone with each other, was too much temptation for both of them, and they gave in.  They arrived at the hotel room close to midnight, and began to unpack.

“I gotta shower,” Dan said.  I feel grungy from the trip, and I don’t want to wait for tomorrow morning.”

Marty just grunted.  “Good idea,” he said.  “You go first.”

Dan had barely stepped into the tub shower, when Marty pulled back the curtain, and joined him.  The dam burst.  They looked at each other, smiled and began to kiss.  Somehow their hands found their way to the other’s cock, and fondling began.  They followed it up with hard core rimming and finger fucking.

“Let’s take it to a dry bed,” Dan suggested, and they left the shower.

While drying themselves they had a good chance to check each other out.  They had often peed next to each other at their office, and Dan knew that Marty was cut, but he wasn’t. Now he learned that they were both about seven inches hard, and about the same girth.  Flaccid measurements would not come for some time.

They fell on one of the two queen-sized beds in the room, and started kissing and fondling earnestly.  The expression, a roll in the hay, was very apropos.

“I gotta advise you,” Dan said.  “We have to use condoms.  If we go without, I won’t be able to explain to Jeff why I want to use them after all these years.  Let’s stick to oral tonight, and we can buy condoms and lube tomorrow.”

Marty started to laugh.  “Did you think I’d come unprepared?  I’ve got plenty of supplies in my overnight bag.”

They kissed again, and began to make love earnestly.  They took turns giving each other trips around the world.  They teased their cocks and balls unmercifully.  In the end, they fucked each other.  Finally, after three hours they were thoroughly exhausted, and fell asleep in each other’s arms.  They only used one bed.  As they were falling asleep, Dan was amazed.  He didn’t feel guilty at all.  Instead, he hunkered up closer to Marty.   They arrived at their client a half hour later than they had intended.

Jeff fell to temptation about the same time.  When he arrived at the office the morning Dan left on the business trip, he mentioned to Carlos that he was going to be a bachelor for the next couple of nights.

“That does it,” Carlos stated adamantly.  “I won’t take no for an answer.  You’re coming over to my place tonight for dinner.”

“That’s a great offer,” Jeff said.  “Dan does all the cooking, so this way I’ll be sure to get a great home-cooked meal.”

There was no doubt in Jeff’s mind what might happen.  Like Dan, it didn’t disturb him at all, and he felt no guilt in the least.  In fact, at lunch time, he stopped in a drug store and bought condoms and lube.  As they were closing the office, he told Carlos that he had to stop at home for a moment, and would come over to his place as soon as possible.

Jeff arrived about fifteen minutes after Carlos got home.  Carlos was surprised to see that Jeff had a small overnight bag with him.  When he saw the bag, Carlos’s grin was so wide he could have cracked open his jaw.

“What’s all this?” he asked as if he didn’t know.

“Figure it out genius,” Jeff laughed.

Carlos ran to Jeff, and began to hug and kiss him.  “Thank God,” was all he could manage to say at the moment.  When he calmed down, he said, “Dinner won’t be ready for a good hour,” he announced.  “Wanna play?”

Jeff just nodded and they ran into the bedroom.  They’re love making was just as wild and steamy as Dan and Marty’s.  They too, were a little late getting to their office the following morning.

About mid-day, Dan called Jeff to confirm that he would not be returning until the next day.  Jeff ran to Carlos’s office, closed the door, and they began another long kissing session.

-3-

When Dan got home, he called Carlos, and informed him that he was not interested in joining his firm.  Carlos was an aggressive, alpha male.  He was always looking for ways to expand his business.  When Dan turned him down, he got a brilliant idea.  At least, he thought so.  He called Max Bloom. 

After he identified himself, Max said, “Yes, I know who you are.  Your associate, Jeff Moran, is Dan Porter’s husband.  It’s a pleasure to talk to you, but more importantly, what can I do for you?”

“Let me ask you a question first, before I get into it.”

“Go ahead.”

“When you retire,” Carlos began, “don’t you want Marty to have a growing, thriving business?”

“Of course,” Max answered.  “He has that now.”

“It’s peanuts to what he could have.”

“What do you mean, young man?”

“I mean that if we merged our two smaller practices, we’d be planting the seeds for a very large one.  All I’m asking is that you give it a lot of consideration.  Before you say no, discuss it with Marty.  Jeff, Marty, Dan, and I are a very compatible foursome.  We could create a very successful firm from a merger.  I’m even willing to name the surviving firm, ‘Max Bloom, and Co.’”

“Wow, Carlos,” Max said.  “I never expected a proposition like this one when I got out of bed this morning.  Let me discuss it with Marty, and we’ll get back to you.”

“Fair enough.”

Marty had fallen in love with Dan, but he knew that he could never have him full time.  He would have to settle for clandestine encounters, like their recent business trip.  In the back of his head he always feared that Dan and his husband would leave both their firms someday, and start their own business together.  A merger would definitely make sure that never happened.

“Dad,” he told Max.  “I’m a hundred percent in favor of the merger, but I’ve never met Carlos.  I’m going to ask Dan to set up a dinner date for all of us, before we say yes or no.”

“Good idea,” Max said.  “You four young guys have dinner without me.  It’s your future.  I’ll support whatever you decide to do.”

Marty called Carlos to tell him what he had in mind.

“I’ve got a better idea than going to some restaurant,” Carlos said.  “Jeff tells me that Dan is a great cook, and so am I.  What do you say the four of us have dinner in my apartment, and we can really get acquainted.”

“I’d say, it’s a capital idea,” Marty agreed.

They set a date for the following Saturday evening.  It was agreed that Dan would go to Carlos’s apartment early in the afternoon, and he and Carlos would start cooking a gourmet dinner.

“Uh, uh,” Jeff said.  The idea is for us to get to know each other.  Why can’t Marty and I come over early also?”

So, it was agreed that the four men would meet in Carlos’s apartment at 2 PM on Saturday afternoon.  Marty overestimated the time it would take him to get there, and as a result, he arrived at 1:45.  Carlos had just put on an apron in preparation for the big event.

When Carlos opened the door, he and Marty stared at each other.  Neither man could move.  Finally Marty said, “Aren’t you going to let me in?”

Carlos came back to life.  He shook Marty’s hand and pulled him in.  Something strange and wonderful happened.  As soon as Marty shut the door behind him, the room was shattered with the roar of thunder, the banging of drums, and the most beautiful array of fireworks either man had ever seen.

“Why didn’t Jeff ever tell me how handsome you are, Marty?” Carlos asked.

“Maybe because he only has eyes for Dan.”

Carlos kept staring at Marty.  A tear appeared on Marty’s cheek, and Carlos rubbed it off gently.  Neither man could explain what happened next, but two minutes after they met, they fell into each other’s arms and began to kiss passionately.  They were only interrupted by the arrival of Jeff and Dan.

While Dan and Carlos cooked a delicious standing rib roast with roasted potatoes, all four men began some sort of bonding process.  They didn’t even discuss the merger.  It was a foregone conclusion.  Instead, the sexual tension in the room reached a feverish height.

After dinner, they cleaned up, and all of a sudden Dan yelled out.  “Jeff, I love you to pieces.  I’ll always love you.  I’ll never stop, but I have a confession.  Marty and I fucked each other when we were on that business trip.  I love him too, but I swear, not in the same way I love you.  I don’t feel guilty at all.”  Dan started to cry and Jeff wrapped him in his arms.

“Please don’t cry.  When you were away, Carlos and I made love also.  I don’t feel guilty either.  I love you, but I feel something for Carlos also.”

Carlos started to laugh.

“What’s so funny?” Jeff asked.

“We are,” he said.  “Don’t you see what’s happening here?  We four were brought together by fate.  Without a doubt, we’re going to merge, and I know we’ll be immensely successful.  He held out his arms.  “Group hug,” he said.

When they separated, Marty said, “Look guys, I’ve been dying to make love to Carlos since I walked through the door.  You old married folks can enjoy each other, but I’m taking Carlos into the bedroom.”

Marty and Carlos disappeared, so Jeff and Dan decided to stay on and make love on the living room floor.  Two hours later, the bedroom door opened, and Carlos walked out.  He was totally naked.

“Jeff,” he said, “Marty is waiting for you.  Now let me at Dan.”

By the time the love making ended, all four men had made love to each other.  Nobody wanted to end the evening, so Marty, Jeff and Dan slept over.  They all shared Carlos’s king-sized bed.  In order to accomplish that miracle, they had to nest together like spoons in a drawer.

The awkward competition, which was created because Jeff and Dan vied for the same job, rapidly evaporated.  Instead, it gave way to an exceptionally strong bond of friendship; a bond that the four business partners and lovers would share forever.

Author’s Note:  Although this story is definitely a work of fiction, the incident between Jeff and his boss, concerning Jeff’s research, is based on fact.  It actually happened --- to me.  I stormed out of my boss’s office, shouting the same words and profanity as in the story.

Posted: 05/06/2022