The Sniffing Accountant
Encyclopedia
"The Sniffing Accountant" is the sixty-eighth episode of the sitcom Seinfeld
Seinfeld
Seinfeld is an American television sitcom that originally aired on NBC from July 5, 1989, to May 14, 1998, lasting nine seasons, and is now in syndication. It was created by Larry David and Jerry Seinfeld, the latter starring as a fictionalized version of himself...

, being the fourth episode of the series' fifth season
Seinfeld (season 5)
Season five of Seinfeld, an American comedy television series created by Jerry Seinfeld and Larry David, began airing on September 16, 1993, and concluded on May 19, 1994, on NBC.-Production:...

. It aired on NBC
NBC
The National Broadcasting Company is an American commercial broadcasting television network and former radio network headquartered in the GE Building in New York City's Rockefeller Center with additional major offices near Los Angeles and in Chicago...

 on Thursday, October 7, 1993.

In the episode, George
George Costanza
George Louis Costanza is a character in the American television sitcom Seinfeld , played by Jason Alexander. He has variously been described as a "short, stocky, slow-witted, bald man" , "Lord of the Idiots" , and as "the greatest sitcom character of all time"...

's father gets him an interview as a brassiere salesman. Evidence points to Jerry
Jerry Seinfeld (character)
Jerome "Jerry" Seinfeld is the main protagonist of the American television sitcom Seinfeld . The straight man among his group of friends, this semi-fictionalized version of comedian Jerry Seinfeld was named after, co-created by, based on, and played by Seinfeld himself.The series revolves around...

's accountant being a cocaine user. Jerry, Kramer
Cosmo Kramer
Cosmo Kramer, usually referred to as simply "Kramer", is a fictional character on the American television sitcom Seinfeld , played by Michael Richards...

 and Newman
Newman (Seinfeld)
Newman is a recurring character on the television show Seinfeld, played by Wayne Knight from 1991 until the show's finale in 1998.-Background:...

 set up a sting to find out the truth. Elaine
Elaine Benes
Elaine Marie Benes is a fictional character on the American television sitcom Seinfeld , played by Julia Louis-Dreyfus. Elaine's best friend is her ex-boyfriend Jerry Seinfeld; she is also good friends with George Costanza and Cosmo Kramer...

's new boyfriend is perfect except for his unwillingness to use exclamation points.

The episode was written by creators of Seinfeld
Seinfeld
Seinfeld is an American television sitcom that originally aired on NBC from July 5, 1989, to May 14, 1998, lasting nine seasons, and is now in syndication. It was created by Larry David and Jerry Seinfeld, the latter starring as a fictionalized version of himself...

, Larry David
Larry David
Lawrence Gene "Larry" David is an American actor, writer, comedian and producer. He is best known as the co-creator , head writer, and executive producer of the television series Seinfeld from 1989 to 1996, and for creating the 1999 HBO series Curb Your Enthusiasm, a partially improvised sitcom in...

 & Jerry Seinfeld
Jerry Seinfeld
Jerome Allen "Jerry" Seinfeld is an American stand-up comedian, actor, writer, and television and film producer, known for playing a semi-fictional version of himself in the situation comedy Seinfeld , which he co-created and co-wrote with Larry David, and, in the show's final two seasons,...

 and directed by Tom Cherones
Tom Cherones
Tom Cherones is an American director and producer of several TV series.-Early life:He grew up in Tuscaloosa, Alabama, where his father operated a radio and TV repair shop. His grandfather was a Greek immigrant. From 1961 to 1965, he was a lieutenant in the United States Navy...

. To research for one of this episode's reoccurring jokes where the characters feel others' shirt sleeves between their thumb
Thumb
The thumb is the first digit of the hand. When a person is standing in the medical anatomical position , the thumb is the lateral-most digit...

 and forefinger, Larry David
Larry David
Lawrence Gene "Larry" David is an American actor, writer, comedian and producer. He is best known as the co-creator , head writer, and executive producer of the television series Seinfeld from 1989 to 1996, and for creating the 1999 HBO series Curb Your Enthusiasm, a partially improvised sitcom in...

 did this himself, assessing the different kinds of material and the owners' reactions. The episode received positive reviews from critics and received a 19.1/21 Nielsen rating according to Nielsen Media Research
Nielsen Media Research
Nielsen Media Research is an American firm that measures media audiences, including television, radio, theatre films and newspapers...

.

Plot

The episode opens with one of Jerry Seinfeld
Jerry Seinfeld
Jerome Allen "Jerry" Seinfeld is an American stand-up comedian, actor, writer, and television and film producer, known for playing a semi-fictional version of himself in the situation comedy Seinfeld , which he co-created and co-wrote with Larry David, and, in the show's final two seasons,...

's stand-up comedy
Stand-up comedy
Stand-up comedy is a comedic art form. Usually, a comedian performs in front of a live audience, speaking directly to them. Their performances are sometimes filmed for later release via DVD, the internet, and television...

 bits, centering on the government
Federal government of the United States
The federal government of the United States is the national government of the constitutional republic of fifty states that is the United States of America. The federal government comprises three distinct branches of government: a legislative, an executive and a judiciary. These branches and...

 and the IRS.

The episode then jumps to Monk's Cafe
Monk's Cafe
Monk's Café is a fictional coffee shop from the NBC sitcom Seinfeld. The exterior of Tom's Restaurant on the corner of West 112th Street and Broadway, near Columbia University, is often shown on the show as the exterior of Monk's, though the interiors were shot on a sound stage. The coffee shop is...

, where Elaine
Elaine Benes
Elaine Marie Benes is a fictional character on the American television sitcom Seinfeld , played by Julia Louis-Dreyfus. Elaine's best friend is her ex-boyfriend Jerry Seinfeld; she is also good friends with George Costanza and Cosmo Kramer...

 discusses her new boyfriend, Jake Jarmel (played by Marty Rackham), who she met in her office. She explains how he approached her, and felt her gabardine
Gabardine
Gabardine is a tough, tightly woven fabric used to make suits, overcoats, trousers, uniforms, windbreakers, and other garments. The fibre used to make the fabric is traditionally worsted wool, but may also be cotton, texturized polyester, or a blend. Gabardine is woven as a warp-faced steep or...

 jacket between his thumb
Thumb
The thumb is the first digit of the hand. When a person is standing in the medical anatomical position , the thumb is the lateral-most digit...

 and forefinger rather seductively. The conversation then jumps to Jerry’s new sweater, which he found in the back of his closet. At that point, Elaine looks out the window of the cafe and sees Barry Profit (John Kapelos
John Kapelos
John Kapelos is a Canadian actor from London, Ontario. He is best known for his portrayals of janitor Carl Reed in The Breakfast Club and Detective Donald Schanke in Forever Knight....

), Jerry’s accountant. They invite him in, but are stunned to find him repeatedly sniffing during their conversation. The group discusses the possibilities that he could be on drugs
Drug abuse
Substance abuse, also known as drug abuse, refers to a maladaptive pattern of use of a substance that is not considered dependent. The term "drug abuse" does not exclude dependency, but is otherwise used in a similar manner in nonmedical contexts...

. Jerry is panic-stricken, considering that Barry could write checks out of his account for illegal narcotic
Narcotic
The term narcotic originally referred medically to any psychoactive compound with any sleep-inducing properties. In the United States of America it has since become associated with opioids, commonly morphine and heroin and their derivatives, such as hydrocodone. The term is, today, imprecisely...

s.

George goes home to his parents’ house, and his father explains how he got him an interview with Sid Farkus (Patrick Cronin
Patrick Cronin
Patrick Cronin is a stage, television, and film actor best known for his television appearances spanning 3 decades.He is currently working as a professor at East Tennessee State University in Johnson City, Tennessee. He received his bachelor of arts degree from La Salle University and his master's...

), the manager of a company that sells women’s underwear, in an attempt to get George a job as a bra
Brassiere
A brassiere is an undergarment that covers, supports, and elevates the breasts. Since the late 19th century, it has replaced the corset as the most widely accepted method for supporting breasts....

 salesman. Meanwhile, Jerry tells Kramer
Cosmo Kramer
Cosmo Kramer, usually referred to as simply "Kramer", is a fictional character on the American television sitcom Seinfeld , played by Michael Richards...

 about the "Barry on drugs" situation, and Kramer is convinced he’s a drug addict after hearing he went to the bathroom during their confrontation. At this point, Jerry gives Kramer his sweater because it was too itch
Itch
Itch is a sensation that causes the desire or reflex to scratch. Itch has resisted many attempts to classify it as any one type of sensory experience. Modern science has shown that itch has many similarities to pain, and while both are unpleasant sensory experiences, their behavioral response...

y. Next, we see Elaine coming home to her apartment, where Jake is preparing dinner. Initially, they laugh and flirt with each other, but an argument ensues when Elaine gets surprised after finding out Jake didn’t put an exclamation point after an important phone message he wrote down. Jake takes extreme exception to Elaine’s trivial criticism and breaks up with her, putting an exclamation point after his parting words: “I’M LEAVING!”

To find out once and for all as to whether he’s on drugs or not, Kramer, Newman
Newman (Seinfeld)
Newman is a recurring character on the television show Seinfeld, played by Wayne Knight from 1991 until the show's finale in 1998.-Background:...

, and Jerry organize a sting
Sting operation
In law enforcement, a sting operation is a deceptive operation designed to catch a person committing a crime. A typical sting will have a law-enforcement officer or cooperative member of the public play a role as criminal partner or potential victim and go along with a suspect's actions to gather...

. They wait inside a car in front of Barry’s workplace, and when they see him going into a bar, Kramer (wearing Jerry’s sweater) goes after him. He finds Barry sniffing in the bar, and manages to get a picture of him in a bathroom
Bathroom
A bathroom is a room for bathing in containing a bathtub and/or a shower and optionally a toilet, a sink/hand basin/wash basin and possibly also a bidet....

 stall.

George carried through his interview with Sid Farkus and made a wonderful impression, resulting in him getting hired for the job. He becomes so consumed with confidence from his perfectly executed interview that he feels a random woman’s shirt between his thumb and forefinger on his way out. The woman (Christa Miller
Christa Miller
Christa Miller is an American actress who has achieved success in television comedy. Her foremost roles include Kate O'Brien on The Drew Carey Show and Jordan Sullivan on Scrubs . She has also appeared on Seinfeld and CSI: Miami...

), who turns out to be Farkus’ boss, is enraged by the act and demands that George leaves the company. Farkus obeys her order and fires
Firing
Dismissal is the termination of employment by an employer against the will of the employee. Though such a decision can be made by an employer for a variety of reasons, ranging from an economic downturn to performance-related problems on the part of the employee, being fired has a strong stigma in...

 George, which makes Frank mad (at George). Jerry writes a letter to Barry Profit, stating that their relationship is officially terminated, and gives the letter to Newman to mail it. Kramer slips the picture he took of Profit in the bathroom into the letter as well, but in an affair involving a pizza delivery man, Jerry and Kramer conclude that it was actually Jerry’s mohair
Mohair
Mohair usually refers to a silk-like fabric or yarn made from the hair of the Angora goat. The word "mohair" was adopted into English before 1570 from the Arabic: mukhayyar, a type of haircloth, literally 'choice', from khayyara, 'he chose'. Mohair fiber is approximately 25-45 microns in...

 sweater that caused Profit to sniff involuntarily. Jerry rushes out to stop Newman from mailing the letter.

Newman, who was remarkably confident at the time, felt a random woman’s coat between his thumb and forefinger on his way to mail the letter. The woman freaked out and called her boyfriends to get Newman. Newman runs away in a mad panic, dropping the letter while doing so. The last scene shows Jerry announcing that Barry Profit filed for bankruptcy
Bankruptcy
Bankruptcy is a legal status of an insolvent person or an organisation, that is, one that cannot repay the debts owed to creditors. In most jurisdictions bankruptcy is imposed by a court order, often initiated by the debtor....

, and if he had terminated his relationship with him prior to the filing, he could have gotten his money back.

Aftermath

It is implied but never actually revealed that Barry Profit spent all of Jerry’s money on drugs, thus instigating him to file for bankruptcy
Bankruptcy
Bankruptcy is a legal status of an insolvent person or an organisation, that is, one that cannot repay the debts owed to creditors. In most jurisdictions bankruptcy is imposed by a court order, often initiated by the debtor....

.

Production

This episode was written by series co-creators Larry David
Larry David
Lawrence Gene "Larry" David is an American actor, writer, comedian and producer. He is best known as the co-creator , head writer, and executive producer of the television series Seinfeld from 1989 to 1996, and for creating the 1999 HBO series Curb Your Enthusiasm, a partially improvised sitcom in...

 and Jerry Seinfeld
Jerry Seinfeld
Jerome Allen "Jerry" Seinfeld is an American stand-up comedian, actor, writer, and television and film producer, known for playing a semi-fictional version of himself in the situation comedy Seinfeld , which he co-created and co-wrote with Larry David, and, in the show's final two seasons,...

, and was directed by Tom Cherones
Tom Cherones
Tom Cherones is an American director and producer of several TV series.-Early life:He grew up in Tuscaloosa, Alabama, where his father operated a radio and TV repair shop. His grandfather was a Greek immigrant. From 1961 to 1965, he was a lieutenant in the United States Navy...

. The cast first read the script for this episode on September 8, 1993, at 11:00 a.m.
12-hour clock
The 12-hour clock is a time conversion convention in which the 24 hours of the day are divided into two periods called ante meridiem and post meridiem...

 Filming took place on September 14, 1993, with eighteen members of the Vandelay Industries Mailing Listing (a Seinfeld fan club
Fan club
A fan club is a group that is dedicated to a well-known person, group, idea or sometimes even an inanimate object . Most fan clubs are run by fans who devote considerable time and resources to supporting them. There are also "official" fan clubs that are run by someone associated with the person...

) among the audience.
"My accountant, whose name I won’t mention (not that he doesn’t deserve the infamy) stole I think fifty thousand dollars from me, and snorted it up his nose
Insufflation (medicine)
Insufflation is the practice of inhaling a substance. Insufflation has limited medical use, but is a common route of administration with many respiratory drugs used to treat conditions in the lungs and paranasal sinus .The technique is common for many recreational drugs and is also used for some...

...[I] just gave him an envelope of cash, and never saw it again. And I used to talk about that guy and how much I hated him, so he became the Sniffing Accountant. That was some measure of revenge."
Jerry Seinfeld
Jerry Seinfeld
Jerome Allen "Jerry" Seinfeld is an American stand-up comedian, actor, writer, and television and film producer, known for playing a semi-fictional version of himself in the situation comedy Seinfeld , which he co-created and co-wrote with Larry David, and, in the show's final two seasons,...



In real life, Jerry Seinfeld
Jerry Seinfeld
Jerome Allen "Jerry" Seinfeld is an American stand-up comedian, actor, writer, and television and film producer, known for playing a semi-fictional version of himself in the situation comedy Seinfeld , which he co-created and co-wrote with Larry David, and, in the show's final two seasons,...

's accountant stole money (about US$
United States dollar
The United States dollar , also referred to as the American dollar, is the official currency of the United States of America. It is divided into 100 smaller units called cents or pennies....

50,000) from him to buy illegal drugs
Narcotic
The term narcotic originally referred medically to any psychoactive compound with any sleep-inducing properties. In the United States of America it has since become associated with opioids, commonly morphine and heroin and their derivatives, such as hydrocodone. The term is, today, imprecisely...

, thus inspiring the main plotline for this episode.

Larry David actually worked as a bra salesman during his years as a struggling comedian. That had been many years prior to this episode though, so he had to do research in order to write dialogue pertaining to the configuration of modern bras. This was pre-internet
Internet
The Internet is a global system of interconnected computer networks that use the standard Internet protocol suite to serve billions of users worldwide...

, so the writer's assistants called bra companies to ask questions.

Kramer's display of simultaneous drinking and smoking in this episode was unscripted, and required two takes to get right. After the first attempt, Michael Richards
Michael Richards
Michael Anthony Richards is an American actor, comedian, writer and television producer, best known for his portrayal of the eccentric Cosmo Kramer on the television sitcom Seinfeld....

 let out a loud belch (with smoke) that necessitated a second try at the scene. This scene helped Richards win an Emmy Award
Emmy Award
An Emmy Award, often referred to simply as the Emmy, is a television production award, similar in nature to the Peabody Awards but more focused on entertainment, and is considered the television equivalent to the Academy Awards and the Grammy Awards .A majority of Emmys are presented in various...

 for his portrayal of the character. Though the first take was seen in Seinfelds one-hour retrospective The Chronicle, which took place prior to the original airing of "The Finale." It is now included in the 2005 Season Five
Seinfeld (season 5)
Season five of Seinfeld, an American comedy television series created by Jerry Seinfeld and Larry David, began airing on September 16, 1993, and concluded on May 19, 1994, on NBC.-Production:...

 DVD
DVD
A DVD is an optical disc storage media format, invented and developed by Philips, Sony, Toshiba, and Panasonic in 1995. DVDs offer higher storage capacity than Compact Discs while having the same dimensions....

 set's blooper reel. Julia Louis-Dreyfus
Julia Louis-Dreyfus
Julia Scarlett Elizabeth Louis-Dreyfus is an American actress and comedienne, widely known for her sitcom roles in Seinfeld and The New Adventures of Old Christine....

 said that she was "in awe
Awe
Awe is an emotion comparable to wonder but less joyous, and more fearful or respectful. Awe is defined in Robert Plutchik's Wheel of emotions as a combination of surprise and fear...

" when seeing him pull that off.

The line "barring some unforeseen incident" was first uttered in this episode by the character Sid Farkus, and the line eventually became a catchphrase around the show for years after this episode was filmed. Julia Louis-Dreyfus
Julia Louis-Dreyfus
Julia Scarlett Elizabeth Louis-Dreyfus is an American actress and comedienne, widely known for her sitcom roles in Seinfeld and The New Adventures of Old Christine....

 commented on how much she loved that line on the "Inside Look" commentary of the Seinfeld season 5
Seinfeld (season 5)
Season five of Seinfeld, an American comedy television series created by Jerry Seinfeld and Larry David, began airing on September 16, 1993, and concluded on May 19, 1994, on NBC.-Production:...

 DVD
DVD
A DVD is an optical disc storage media format, invented and developed by Philips, Sony, Toshiba, and Panasonic in 1995. DVDs offer higher storage capacity than Compact Discs while having the same dimensions....

 set. She said that it was like a line from Foghorn Leghorn, and worked as a "precursor to chaos."

A big element to this episode was the element of private investigations. In actuality, Wayne Knight
Wayne Knight
Wayne Eliot Knight is an American actor, comedian, and voice actor perhaps best known for his role as Newman in the TV sitcom Seinfeld...

 had experience with this line of work. He said, on the "Inside Look" commentary of the Seinfeld season 5
Seinfeld (season 5)
Season five of Seinfeld, an American comedy television series created by Jerry Seinfeld and Larry David, began airing on September 16, 1993, and concluded on May 19, 1994, on NBC.-Production:...

 DVD
DVD
A DVD is an optical disc storage media format, invented and developed by Philips, Sony, Toshiba, and Panasonic in 1995. DVDs offer higher storage capacity than Compact Discs while having the same dimensions....

 set, that "before coming to Seinfeld, I’ve worked for five years in New York
New York
New York is a state in the Northeastern region of the United States. It is the nation's third most populous state. New York is bordered by New Jersey and Pennsylvania to the south, and by Connecticut, Massachusetts and Vermont to the east...

 as a private investigator
Private investigator
A private investigator , private detective or inquiry agent, is a person who can be hired by individuals or groups to undertake investigatory law services. Private detectives/investigators often work for attorneys in civil cases. Many work for insurance companies to investigate suspicious claims...

. It was after having done Broadway
Broadway theatre
Broadway theatre, commonly called simply Broadway, refers to theatrical performances presented in one of the 40 professional theatres with 500 or more seats located in the Theatre District centered along Broadway, and in Lincoln Center, in Manhattan in New York City...

, I crapped out, and needed a [...] job, didn’t want to work as a waiter, and had a friend who got a job as a PI, because they liked hiring actors."

During this episode, Kramer
Cosmo Kramer
Cosmo Kramer, usually referred to as simply "Kramer", is a fictional character on the American television sitcom Seinfeld , played by Michael Richards...

 mentions how he wants to become a professional private detective. Coincidentally, after Seinfeld had ended, Michael Richards
Michael Richards
Michael Anthony Richards is an American actor, comedian, writer and television producer, best known for his portrayal of the eccentric Cosmo Kramer on the television sitcom Seinfeld....

 later played a Los Angeles
Los Ángeles
Los Ángeles is the capital of the province of Biobío, in the commune of the same name, in Region VIII , in the center-south of Chile. It is located between the Laja and Biobío rivers. The population is 123,445 inhabitants...

 private detective on The Michael Richards Show
The Michael Richards Show
The Michael Richards Show is a sitcom that debuted on NBC in 2000. The show starred Michael Richards as reality-challenged but successful private detective Vic Nardozza who gets the job done despite his unconventional methods.- History :...

.

Series continuity

  • Although Elaine and her boyfriend, Jake Jarmel, break up during this episode when he doesn't put an exclamation point on a note, they briefly get back together in the season finale, "The Opposite
    The Opposite
    "The Opposite" is the eighty-sixth episode of the NBC sitcom Seinfeld, which was also the 21st episode of Season 5. It aired on May 19, 1994. This was the first episode shot for Season 5, but it was intended to be the season finale. This is the last episode Tom Cherones directed...

    ." The exclamation point is mentioned again in "The Muffin Tops
    The Muffin Tops
    "The Muffin Tops" is the 155th episode of the sitcom Seinfeld. This was the 21st episode of the eighth season. It aired on May 8, 1997.-Plot:...

    ".

  • Christa Miller
    Christa Miller
    Christa Miller is an American actress who has achieved success in television comedy. Her foremost roles include Kate O'Brien on The Drew Carey Show and Jordan Sullivan on Scrubs . She has also appeared on Seinfeld and CSI: Miami...

     has a brief role as Sid Farkus' boss, in which George touched her clothes briefly resulting in his firing. She would later play a different role as George's girlfriend in season 6's "The Doodle."

  • The mohair
    Mohair
    Mohair usually refers to a silk-like fabric or yarn made from the hair of the Angora goat. The word "mohair" was adopted into English before 1570 from the Arabic: mukhayyar, a type of haircloth, literally 'choice', from khayyara, 'he chose'. Mohair fiber is approximately 25-45 microns in...

     sweater Kramer wears in the bar is the same sweater worn by Mrs. Sokol's daughter in Season 3's "The Boyfriend (Part 2)" on her second date with George.

  • Patrick Cronin
    Patrick Cronin
    Patrick Cronin is a stage, television, and film actor best known for his television appearances spanning 3 decades.He is currently working as a professor at East Tennessee State University in Johnson City, Tennessee. He received his bachelor of arts degree from La Salle University and his master's...

     reprises his role as Sid Farkus again in "The Doorman
    The Doorman
    "The Doorman" is the one hundred and fourth episode of the NBC sitcom Seinfeld. This was the 18th episode for the 6th season. It aired on February 23, 1995.-Plot:...

    ", where he is considering doing business with Frank Costanza and Kramer
    Cosmo Kramer
    Cosmo Kramer, usually referred to as simply "Kramer", is a fictional character on the American television sitcom Seinfeld , played by Michael Richards...

     after they create a male bra
    Male bra
    Male bra – also known as a compression bra, compression vest, Gynecomastia vest, Manssiere or Bro – refers to brassieres that are worn by men...

    . The line "barring some unforeseen incident" is uttered once again in that episode by Farkus.

  • The lady that had the coat on that Newman rubs in his fingers at the mailbox also plays a co-worker of George's at his old real estate job in Season 2's "The Revenge".

Cultural references

This episode makes a number of cultural references. Jerry makes references to Leave it to Beaver
Leave It to Beaver
Leave It to Beaver is an American television situation comedy about an inquisitive but often naïve boy named Theodore "The Beaver" Cleaver and his adventures at home, in school, and around his suburban neighborhood...

 in his stand-up comedy bit that opens the show. He jokes about how the government is like parents for adults; the IRS being Ward
Ward Cleaver
Ward Cleaver is a fictional character in the American television sitcom Leave It to Beaver. Ward and his wife, June, are often invoked as archetypal suburban parents of the babyboomer 1950s. The couple are the parents of Wally, a thirteen-year-old in the eighth grade, and seven-year-old ...

 and June Cleaver
June Cleaver
June Evelyn Bronson Cleaver is a principal character in the American television sitcom Leave It to Beaver. June and her husband, Ward, are often invoked as the archetypal suburban parents of the 1950s. The couple are the parents of two sons, Wally and "Beaver"...

, and adults being Wally
Wally Cleaver
Wallace "Wally" Cleaver is a fictional character in the iconic American television sitcom Leave It to Beaver. Wally is the thirteen-year-old son of archetypal 50s suburban parents, Ward and June Cleaver and the older brother of the seven-year-old title character, Theodore "Beaver" Cleaver...

 and The Beaver
Theodore Cleaver
Theodore "The Beaver" Cleaver is the fictional title character in the American television series Leave It to Beaver. Seven-year-old Beaver is son to June and Ward Cleaver and sibling to thirteen-year-old Wally Cleaver .Beaver prefers "messin' around" with his pals and reading comic books to...

. He also says that your accountant is like Eddie Haskell
Eddie Haskell
Edward Clark "Eddie" Haskell is a fictional character on the Leave It to Beaver television situation comedy, which ran on CBS from October 4, 1957 to 1958 and then on ABC from 1958 to June 20, 1963...

, showing you "all these neat tricks to get away with stuff." He then says when you're sent to prison for tax fraud you would hope not to meet Clarence "Lumpy" Rutherford
Clarence Rutherford
Clarence "Lumpy" Rutherford is a fictional character in the television sitcom Leave It to Beaver. The show aired from October 4, 1957 to June 20, 1963. Lumpy is a bit of a bully and, with Eddie Haskell, is one of Wally Cleaver's friends....

 and "Whitey" Whitney.

A reference to Abscam
Abscam
Abscam was a United States Federal Bureau of Investigation sting operation run from the FBI's Hauppauge, Long Island, office in the late 1970s and early 1980s...

 is made when Kramer, Jerry, and Newman consider organizing a sting. Jerry and Newman argue over whether Glide Floss or dental tape is the better floss
Dental floss
Dental floss is made of either a bundle of thin nylon filaments or a plastic ribbon used to remove food and dental plaque from teeth. The floss is gently inserted between the teeth and scraped along the teeth sides, especially close to the gums. Dental floss may be flavored or unflavored, and...

 in this episode as well. Glide Floss was actually a big trend in the Seinfeld production office during the early part of season five.

Reception

This episode gained a 19.1 Nielsen Rating
Nielsen Ratings
Nielsen ratings are the audience measurement systems developed by Nielsen Media Research, in an effort to determine the audience size and composition of television programming in the United States...

 and a 29 audience share, meaning that 19.1% of American households watched the episode, and 29% of all television
Television
Television is a telecommunication medium for transmitting and receiving moving images that can be monochrome or colored, with accompanying sound...

s in use at the time were tuned into it. It reran on March 24, 1994, and earned exactly the same numbers, which was a good sign that the show was becoming a hit. Michael Richards
Michael Richards
Michael Anthony Richards is an American actor, comedian, writer and television producer, best known for his portrayal of the eccentric Cosmo Kramer on the television sitcom Seinfeld....

 considers this episode to be one of his favorites.

External links

  • "The Sniffing Accountant" on Sony Pictures
  • "The Sniffing Accountant" at TV.com
    TV.com
    TV.com is a website owned by CBS Interactive. The site covers television and focuses on English-language shows made or broadcast in the United States, the United Kingdom, Canada, Australia, New Zealand, Ireland and Japan...

The source of this article is wikipedia, the free encyclopedia.  The text of this article is licensed under the GFDL.
 
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