A guy phones a law office and says, "I want to speak to my lawyer." The receptionist replies, "I'm sorry but he died last week."

The next day he phones again and asks the same question. The receptionist replies, "I told you yesterday, he died last week."

The next day the guy calls again and asks to speak to his lawyer. By this time, the receptionist is getting a little annoyed and says, "I keep telling you that your lawyer died last week. Why do you keep calling?"

The guy says, "Because I just love hearing it."

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If a lawyer and an IRS agent were both drowning, and you could only save one of them, would you go to lunch or read the paper?