Quote from Jerry in The Sniffing Accountant
Jerry: It's a letter from your friend Barry Prophet's lawyer. Elaine: He is filing a Chapter 11. Why, what's going on, why is he filing a Chapter 11? Jerry: Bankruptcy. Bankruptcy. As in I've taken your money and spent it on drugs! Elaine: What do you mean? I thought it was the sweater. Kramer: All right, What about the money? Jerry: What about the money? Apparently, if I had dissolved my relationship with him prior to his filing chapter 11, I've could've got the money back. Which I would've done, if for certain imbecile had been able to get to a mailbox and mail a letter!