It was the first of Asimov's stories about the Black Widowers, an eccentric group of men who met once a month.
The story is based loosely upon the Trap Door Spiders, a stag-club of which Asimov was a member.
The Black Widowers stories concerned a dinner guest who had a problem or mystery to solve; after the members deliberated, Henry would offer the correct solution.
Bartram tells the group of two business partners, Mr. Jackson and Mr. Anderson, the former tirelessly honest and the latter relentlessly dishonest.
The group tosses around theories as to what had been stolen, until Bartram reveals his true reason for attending the meeting: their waiter, Henry, is none other than the honest businessman in question.