An accountant is having a hard time sleeping...
An accountant is having a hard time sleeping and goes to see his doctor."Doctor, I just can't get to sleep at night." "Have you tried counting sheep?""That's the problem - I make a mistake and then spend three hours trying to find it."

A defending attorney was cross examining a coroner...
A defending attorney was cross examining a coroner.The attorney asks, "Before you signed the death certificate had you taken the man's pulse?" The coroner says, "No." The attorney then asks, "Did you listen for a heart beat?" "No." "So when you signed the death certificate you had not taken any steps to make sure the man was dead, had you?" The corner, now tired of the brow beating says, "Well, let me put it this way. The man's brain was sitting in a jar on my desk, but for all I know he could be out there practicing law somewhere."