Kramer: Anyway, it's been two years. I mean, isn't there a statue of limitations on that?
Jerry: Statute of limitations, it's not a statue!
Kramer: No, it's statue!
Jerry: Fine, it's a sculpture of limitations!
Kramer: Elaine. Elaine! Now you're smart. Is it statute or statue of limitations?
Kramer: Well, I really think you're wrong!
Quote from S03E07 - The Cafe