A man is at the superbowl, and he has the best seat in the house.

he is sitting on the 1st row at the 50 yard line, and he notices an empty seat
right next to him.

so he says to the guy next to the empty seat, "look, someone paid for that seat
and didn't even bother to show up."

the guy next to the empty seat says "oh no, that's my wife's seat. but unfortunately
she passed away, so she's unable to attend the game."

the man replies, "oh that is tragic, but why didn't you bring someone else from your family
along to the game?"

to which the guy replies:
"I couldn't, they're all at the funeral."