Dewey, Cheatem & Howe

Dewey, Cheatem & Howe is the gag name of a fictional law or accounting firm, used in several parody settings. The gag name pokes fun at the perceived propensity of some lawyers and accountants to take advantage of their clients: The name of the firm is a pun on the phrase "Do we cheat 'em? And how!" This gag name is also used more broadly as a placeholder for any hypothetical law firm.

The second name varies somewhat with regards to spelling (Cheetem, Cheater, Cheethem, Cheatham, etc.), but also to the word upon which it is based (Screwum, Burnham, etc.).

Tom and Ray Magliozzi, of NPR's Car Talk radio program, named their business corporation "Dewey, Cheetham & Howe". Their corporate offices were located on a third-floor office at the corner of Brattle and JFK Streets in Harvard Square in Cambridge, Massachusetts. The Magliozzi brothers declared that they established DC&H in 1989.

A popular poster for The Three Stooges features the Stooges as bumbling members of such a firm, although the actual episodes use the name "Dewey, Burnham, and Howe". The 2012 film uses this example, among similar ones such as proctologists "Proba, Keister, and Wince" and divorce lawyers "Ditcher, Quick, and Hyde."

The champion Standardbred race horse Deweycheatumnhowe takes his name from this pun. On August 3, 2008, that undefeated horse won harness racing's most prestigious event, the Hambletonian Stakes, run at the Meadowlands Racetrack in East Rutherford, New Jersey.

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