This guy goes to the superbowl. His seat is in the nosebleed section but
that's ok - he's at the superbowl. 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 him 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", the other guy says, "but why didn't
you give the ticket to another relative or a friend?"

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