Dewey, Cheatem &amp; HoweDewey, Cheatem &amp; Howe Dewey, Cheatem & Howe Dewey, Cheatem & Howe is the gag name of a fictional law or accounting firm, used in several parody settings. The gag name pokes fun at the perceived propensity of some lawyers and accountants to take advantage of their clients: The name of the firm is a pun on the phrase "Do we cheat 'em? And how!" This gag name is also used more broadly as a placeholder for any hypothetical law firm. The second name varies somewhat with regards to spelling (Cheetem, Cheater, Cheethem, Cheatham, etc.), but also to the word upon which it is based (Screwum , Burnham, etc.). Examples. Tom and Ray Magliozzi, of NPR's "Car Talk" radio program, named their business corporation "Dewey, Cheetham & Howe". Their corporate offices were located on a third-floor office at the corner of Brattle and JFK Streets in Harvard Square in Cambridge, Massachusetts. The Magliozzi brothers declared that they established DC&H in 1989. A popular poster for "The Three Stooges" features the Stooges as bumbling members of such a firm, although the actual episodes use the name "Dewey, Burnham, and Howe". The 2012 film uses this example, among similar ones such as proctologists "Proba, Keister, and Wince" and  divorce lawyers "Ditcher, Quick, and Hyde." In the film "Heavenly Daze", Moe and Larry deal with a crooked attorney named "I. Fleecem" (I fleece 'em). The champion Standardbred race horse Deweycheatumnhowe takes his name from this pun. On August 3, 2008, that undefeated horse won harness racing's most prestigious event, the Hambletonian Stakes, run at the Meadowlands Racetrack in East Rutherford, New Jersey. Variants exist on the theme. The British magazine "Private Eye" uses "Sue, Grabbitt, and Runne" ("sue, grab it and run") when satirizing the legal profession, reflecting the magazine's experience defending from defamation lawsuits. In a  set of legal forms published for lawyers and other legal professionals, one fictitious law-firm name is "Skrewer, Widow & Children." The narrating presidential aide in Christopher Buckley's novel "The White House Mess" came from the law firm of "Dewey, Scruem, and Howe". Catherine O'Hara used the phrase in the premiere 1986 edition of HBO's telethon "Comic Relief", and Robin Williams used a variant of the pun when making a joke about the Bernard Madoff fiasco and the fact that his name is pronounced as "made off" by saying "Was the name not a clue? Did he have to  be with the accounting firm of Dewey, Fuckyou and Howe?" The novel "Gump and Co.", Winston Groom's sequel to "Forrest Gump", names "Dewey, Screwum, & Howe" as legal representation for members, including Forrest Gump, of a New York firm accused of insider trading. In an episode of "Gilmore Girls", Luke Danes (Scott Patterson), while dealing with his wife's irritating divorce lawyer, jokes that his own lawyer is Don Dewey at "Dewey, Cheatem, and Howe." Johnny Carson used the fictional law firm of Dewey, Cheatham and Howe in his satirical skits. In an episode of "Prison Break", Theodore "T-Bag  Bagwell states that he won a large sum of money after sustaining an injury on an oil rig, thanks to his lawyers at Dewey, Cheatem, and Howe". In an episode of "Friends", Chandler Bing's boss states that the company they both work for has signed a contract with a new law firm: "Dewey, Cheatem and Howe". It is, of course, in the context of an office party, shortly before the boss is heard giving the punchline "Twenty dollars Sister, same as in town.". The 1989 video game "" features a law firm by this name, though only the second partner , Suzi Cheatem, makes an actual appearance in the game. The novel "The Plague Dogs" by Richard Adams features a firm of architects by the name of "Sir Conham Goode, Son, and Howe". In an episode of "White Collar" (Season 01 Episode 09, time index 0:05:41) the document that has the Judge's ID stamp lists the Plaintiff as being represented by "Donald Dewey of the law firm Dewey, Chetham and Howe". In the video game, "The Sims 4", Sims in the Business career go to work at the "Dewey, Cheatem & Howe" offices. In "The Proud Family" episode "Hmmmm…Tastes Like , Oscar name drops Dewey, Cheatem & Howe while calling for an attorney. In one Stunt Dawgs" comic book story, the Stunt Scabs' lawyer introduces himself as Slyme Whiplash and the law firm he works for as "Dewey, Cheatam and Howe". In the "Count Duckula" episode "Who-Dunnit?" the lawyer firm is identified as "Chattem, Cheetem and Runn" though their representative is called Mr. Snatchitt. Soupy Sales claimed that it was the name of his law firm in 1972. In the "Gary the Rat" episode "This Is Not a Pipe", we are introduced to a law firm whose spoof name is Boywe , Cheatam and Howe. Dewey, Cheatem & Howe Dewey, Cheatem & Howe is the gag name of a fictional law or accounting firm, used in several parody settings. The gag name pokes fun at the perceived propensity of some lawyers and accountants to take advantage of their clients: The name of the firm is a pun on the phrase "Do we cheat 'em? And how!" This gag name is also used more broadly as a placeholder for any hypothetical law firm. The second name varies somewhat with regards to spelling (Cheetem, Cheater, Cheethem, Cheatham, etc.), but also to the word upon which it