A lawyer shows up at the pearly gates. St. Peter says, "Normally we don't
let you people in here but you're in luck, we have a special this week. You
go to hell for the length of time you were alive, then you get to come back
up here for eternity."
The lawyer says, "I'll take the deal."
St. Peter says, "Good, I'll put you down for 212 years in hell ..."
The lawyer says, "What are you talking about? I'm 65 years old!"
St. Peter says, "Up here we go by billing hours."
-- Orson Bean