Sniffing Accountant (The Sniffing Accountant, Season 5, Episode 4)
Jerry, Kramer, and Newman all have the same accountant, Barry Prophet, who is sniffing uncontrollably when Jerry sees him at lunch. He informs Kramer of his concerns that Barry is a drug addict.
The three wind up spying on Barry, and Kramer meets him inside a bar, questioning him about drugs while slugging a full beer and smoking a cigarette at the same time. Turns out it was only the sweatshirt that Kramer was wearing above that made Barry sniffle. It’s too bad they didn’t learn this before Kramer barged on him in a stall in the bathroom.