Quote from Niles in Merry Christmas, Mrs. Moskowitz
Frasier: All right, now as soon as this woman gets here give me five minutes and then call me on my cell phone. If I am miserable I will simply say it's an emergency and excuse myself. Niles: Ah, yes, the ever-valuable escape call. Frasier: Oh, you've done them? Niles: Oh... [laughs] No, but I've seen them done.