What is the best part of "Haircut" by Ring Lardner?

It would seem logical that in a short story that is as
painstakingly structured as "Haircut" is, the best part would be the resolution. In a
short story, the resolution holds a surprise ending or a twist to the plot that changes
the import of the story. The resolution also imparts the moral values and confirms the
theme developed throughout story.

"Haircut" is no exception to this
formal rule. The resolution of "Haircut" presents two characters in a different light
from that seen earlier. First, Paul goes on a hunting outing with Jim and seemingly
coolly acts in a way that is disadvantageous to Jim. Second, when Doc Stair is called to
the lakeside where Jim Kendall's body is reposed, he makes a surprising decision. As the
town coroner, he has the ultimate authority for declaring murders accidental or
homicide.

We know that both Doc and Paul Dickson are enraged by both
things that Jim did to Julie (forcing his way into her home and tricking her into going
to Doc's office). We know that Paul nonetheless volunteered to go with Jim hunting. We
know that Doc confided to Paul that "anybody that would do a thing like that ought not
to be let live." We know that "[Paul] let fire and Jim sunk back in the boat, dead." We
know that Doc was worried enough about Paul's thoughts to go looking for him at the
barber shop.

What surprises us is that Doc, acting as town
coroner, immediately passes Jim's death off as a pure and simple
accident:

Doc
examined the body and said they might as well fetch it back to town. They was no use
leavin' it there or callin' a jury, as it was a plain case of accidental
shootin'.

This raises the
questions that Lardner wants us to think about: What is the just dessert for someone
like Jim who's bullying brutality is condoned by the community? What breach of ethics
and morality did Jim's death prompt Doc Stair to commit? What did Paul decide to
intentionally do regarding Jim's life? The resolution is thus the best part of
"Haircut."