The morning light was gray and unforgiving as Vivian Mercer stepped out of a private black town car in front of the Beaux-Arts facade of Manhattan Trust on Madison Avenue. Beside her, Arthur Vance carried a certified court order signed at seven-fifteen that morning by a federal magistrate, authorizing an immediate inventory of all safe-deposit repositories registered under the names of Daniel Sterling or Vivian Mercer. For eight years, Vivian…
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