After losing his entire paycheck in a poker game to his needling, nasty boss, Irv worries about explaining his losses to his new wife, who is pregnant with their first baby. They need every penny for the expected hospital costs. Irv gets the idea as he is walking home to fake being mugged after a policeman warns him of the dangers in his neighborhood. When he goes home, his wife insists that he report the mugging to the police. The next day the police tell him that his mugger has been caught and that Irv needs to identify him. Irv is beside himself with guilt, knowing that he wasn't really mugged. Reluctantly, he goes down to the station but claims not to be able to recognize the mugger, as it was dark and he attacked him from behind. The police ask Irv to identify the amount of money that he lost. Irv says it was ninety-six dollars; the boy had been caught with ninety-two. That is sufficient evidence for the police, and Irv takes the cash back from the alleged mugger. All night he is racked with guilt, especially since both he and the boy know that the boy is innocent.
The next morning, Irv stops by his boss's house to make good an errand his boss wanted him to do. His boss is bruised and has scratches all over his face. Irv discovers that his boss was mugged the night before by some kid and was robbed of the ninety-six dollars he won from Irv. Humiliated that a teenager took him down, Irv's boss won't report the mugging. With smug satisfaction and his held higher, Irv leaves his boss's apartment.