IMDB Rating of this episode: 8.0/10 stars http://www.imdb.com/title/tt0697801/?ref_=ttep_ep2
This episode aired September 25, 1991. This is one of those rare moments when the air date and the dvd order are a match.
Jerry's storyline: Jerry gets audited by the IRS because Kramer got him to donate to a charity that ended up being fraudulent. George's accountant girlfriend is going to get him out of the jam, but not everything goes according to plan once George breaks up with the girl (she goes crazy and throws out Jerry's papers).
Favorite Jerry part(s): Jerry has a funny part when Elaine calls him out for having made the donation during their first date only because he thought it would impress Elaine, but Jerry declares in emphatic Jerry voice that he was only thinking of the poor Krakatoans.
George's storyline: George breaks up very harshly with his girlfriend after she asks him to tell her the truth (George had attempted the "it's not you, it's me" line). The truthful break-up drives the girl into a mental institution. George ends up getting back together out of a combination of guilt and trying to help Jerry with the audit situation.
Favorite George part(s): The episode starts with George on a date with his obnoxious girlfriend who is talking about art and she makes some random quote. George responds by saying, "Of course." She then says, "Thomas Carlyle, 1864" and George says, "Tommy C." He has clearly begun to phone in this relationship.
"I've driven women to lesbianism before but not a mental institution."
Best laugh of the episode for me is when George is explaining to Jerry how he envies the girl in the mental institution because she gets to wear slippers all day and have friends come to visit who will pity you. He then looks and Jerry and matter of factly says, "Pity is very underrated."
Jerry and George visit the girl and George begins speaking to her in a baby-type voice and introduces Jerry and Jerry gives a little kid-type wave where he bends down his four fingers.
Kramer's storyline: Kramer is dating Elaine's roommate much to Elaine's annoyance. He makes the roommate a coffee table out of a windshield he found. They crash into it because it is basically invisible.
Favorite Kramer part(s): Before George comes over to Jerry's apartment, Jerry is explaining to Elaine (with Kramer sitting at the table in the background) that he would have killed Kramer, strangled him with his bare hands, if he didn't have George's girlfriend to help him get out of this audit. George comes up and reveals that he broke up with the girl. Kramer silently stands up and quickly slinks right out of the apartment.
Kramer has a funny, random part where he is in Jerry's apartment holding up a windshield. Jerry asks him what it's for and Kramer responds in a slightly giddy manner, "I found it on the road."
Elaine's storyline: Elaine is frustrated with Kramer dating her roommate. When given the chance to tell them the truth about their relationship she lies and tells them they are a great couple.
Favorite Elaine part(s): Elaine's best part is when she tells Jerry that Kramer saw her naked. She does a funny Elaine dance/body contortion while saying "Jerry, how can I go on?"
Supporting characters in this episode: Elaine's roommate makes another appearance, I think it's her third so far (maybe fourth???)
Favorite character in this episode: Tough one, no one really stands out. I'll go with Jerry. He is pretty funny when things don't go his way because of decisions made by his friends (Kramer's charity recommendation and George's break-up). Plus, he does his funny voice thing enough in this episode to earn the narrow victory over whoever else I may have decided to choose.
Final thoughts:
This episode is satisfactory. Nothing too memorable, but funny moments as always. You can see them trying to tie the storylines together a bit more with Jerry's problem coinciding with George's and Kramer and Elaine sharing a plotline. 7-stars for this one.
