The Sniffing Accountant

To research one of this episode's recurring jokes where the characters feel others' shirt sleeves between their thumb and forefinger, David did this himself, assessing the different kinds of fabric and the owners' reactions.

In Monk's Café, Elaine discusses her new boyfriend, Jake Jarmel, whom she met when he approached her in her office and felt her jacket between his thumb and forefinger.

Jerry notes him sniffing during their conversation and concludes he could be on drugs, making him fearful for the security of his money.

Elaine notices that Jake did not put an exclamation point after a phone message saying that a good friend had just given birth.

On his way to mail the letter, Newman's flirtations with a woman go awry when he feels her coat between his thumb and forefinger.

This episode was written by series co-creators Larry David and Jerry Seinfeld and directed by Tom Cherones.

[4] In real life, Seinfeld has claimed that his accountant stole money (about US$50,000) from him to buy illegal drugs, with his suspicions inspiring the main plotline for this episode.

[4] 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.

[5] On the first attempt, Michael Richards let out a loud belch (with smoke) that earned uproarious laughter from the studio audience, but was deemed too broad by the show's producers, and a second take was done.

Sid Farkus returns in "The Doorman", where he is considering doing business with Frank Costanza and Kramer after they create a male bra.

He then says when you're sent to prison for tax fraud you would hope not to meet Clarence "Lumpy" Rutherford and "Whitey" Whitney.

[4] Glide Floss was actually a big trend in the Seinfeld production office during the early part of season five.