Sherlock Holmes?

[marval]

A stockbroker received notice from the IRS that he was being audited.

He showed up at the appointed time and place with all his financial records, then sat for what seemed like hours as the accountant pored over them.

Finally the IRS agent looked up and commented, "You must have been a tremendous fan of Sir Arthur Conan Doyle."

"Why would you say that?" wondered the broker.

"Because you've made more brilliant deductions on your last three returns than Sherlock Holmes made in his entire career."

[excelsior-1]

sounds fairly elementary to me

[frugalfred]

What, son?