The Sniffing Accountant Season 5, Episode 4

Estelle

Who goes around feeling people's material? What can be gained by feeling a person's material? It's insanity!

Frank

What ever happened to 'Why, that's a lovely dress you have on. May I have this dance?'!!

Elaine

You are really lucky Newman never mailed that letter.

Jerry

Sorry I'm late, I just came from a meeting with my lawyer.

Elaine

What is this?