Haha... Good one! How about this one:
There was a Knicks fan with nosebleed seat in Madison Square Garden. Looking around, he spotted an empty seat court side. So, he made his way down to the empty seat.
When he arrived at the seat, he asked the man sitting next to it, "Is this seat taken?"
The man replied, "This was my wife's seat. She passed away. She was a big basketball fan."
"I'm so sorry to hear of your loss. May I ask why you didn't give the ticket to a friend or a relative?"
"They're all at the funeral."
