Season 5 Episode 4

The Sniffing Accountant

Aired Thursday 9:00 PM Oct 07, 1993 on NBC



  • Trivia

    • The mohair sweater is the same one worn by Mrs. Sokol's daughter on her second date with George, in the season 3 episode "The Boyfriend: Part 2".

    • When Kramer is in the bar with Barry, Jerry's stand-in is Mitch the bartender, Julia's stand-in is the waitress that hits Kramer when entering, and Michael Richards' stand-in can be seen sitting at the opposite end of the bar.

  • Quotes

    • George: I got it. Cups in the front, loops in the back.

    • Kramer: Oh yeah, I've been known to drink a beer or two, but then again, I've been known to do a lot of things.

    • George: Jerry, where'd you get that sweater?
      Jerry: What do you think? I found it in the back of my closet.
      George: I think that's what the back of closets are for.

    • Elaine: (to George) Ask your mother. You live with her now, don't you?

    • Jerry: You know, I thought I'd heard of everything. I've never heard of a relationship being affected by punctuation.

    • Elaine: So, because of a few bad seeds, you're going to impugn an entire continent?
      Jerry: Yes, I'm impugning a continent.

    • Jerry: 'Dear Barry. Consider this letter to be official termination of our relationship effective immediately.'
      Kramer: Exclamation point!!
      Jerry: 'I will expect all funds in form of cashier checks no later than the 18th'.
      Kramer: Double exclamation point!!!

    • Frank: (lecturing George about bras) You know about the cup sizes and all? They have different cups.

    • Kramer: Not to mention the picture of him on the toilet.
      (Jerry leaves the apartment, closes the door, realizes what Kramer said and comes back inside)
      Jerry: The what?

    • Kramer: Here's to feeling good all the time.

    • Kramer: Did he use any slang? Did he say 'man' a lot? What about when he was leaving? Did he say, 'I'm splittin'?

  • Notes

    • This is one of Michael Richards ("Kramer")'s favorite episodes.

    • The scene where Kramer was drinking and smoking at the same time, required two takes to get right. In the first attempt, Michael Richards shouted.

    • On the Season Five DVD, Jerry explains that "The Sniffing Accountant" was inspired by an experience in his own life. He trusted his accountant at the time enough to give him $50,000 in cash without a receipt, and that the accountant "…snorted it up his nose". Jerry goes on to say that this episode is "…some measure of revenge".

    • The woman at the mailbox whose material Newman feels, is the same woman that worked with George Costanza, and whose wig he threatened to take off in The Revenge.

  • Allusions

    • As Frank and Estelle are chastising George for "feeling a woman's material", he is seated on the couch reading a Glamour magazine. This alludes to last season's "The Contest" wherein Estelle catches George "looking at" the same magazine.

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