Quote from Niles in Ham Radio
Frasier: I tried to shake Nigel's alibi, but each witness was adamant. O'Toole! Niles: [Irish:] Faith, and it's true! Frasier: Hans! Niles: [German:] Jawohl. Frasier: Miss McAllister! Niles: [dowager:] Oh, mercy, yes. Frasier: There remained one suspect, whose whereabouts had not yet been established. Peppo the dwarf, a retired circus performer. Exactly where were you when the murders occurred, Peppo? [Frasier walks over to Niles, takes a balloon off a tank and gives it to him. Niles draws in air from the balloon] Frasier: Peppo, where were you? Niles: [high voice:] I was at the movies.