Kramer agrees to be an alibi for Newman's trial on a speeding ticket: Newman was simply racing home to stop Kramer, despondent over never becoming a banker, from committing suicide.
Once in court, however, Kramer experiences short-term memory loss due to his head injury and completely forgets about their agreed-to alibi, causing Newman's case to crumble.
Disappointed and furious, Newman tries to strangle Kramer during the trial. They fall on their backs and Kramer knocks the flag pole on judge.
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