Superbowl

Joe goes to the Super Bowl. His seat is in the nosebleed section, but at least he's at the Super Bowl. 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 Joe nuts, so 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", Joe says, "But why didn't you give the ticket to another relative or a friend?" The guy replies: "They're all at the funeral."