This guy Joe goes to the Super Bowl. His seat is in the nosebleed section but that's OK - he's at the Super Bowl.

So he starts looking around the stadium with his binoculars and sees a guy about 5 rows off the field on the 50-yard line with an empty seat beside him.

This is driving Joe nuts, so finally at half time, he goes down and asks the guy why he has a vacant seat in such a choice location.

The guy says, "My wife and I bought these seats a long time ago. But unfortunately, she passed away."

"Oh, I'm really sorry to hear that", Joe says, "but why didn't you give the ticket to another relative or a friend?"

The guy replies: "They're all at the funeral."