"Is Mr. Smith There?" joke

The morning after a firm's senior partner passed away unexpectedly, the law firm receptionist answered the phone.
"Is Mr. Smith there?" the caller asked. "I'm very sorry, but Mr. Smith passed away last night," the receptionist answered.
"Is Mr. Smith there?" repeated the caller.
The receptionist was perplexed. "Perhaps you didn't understand me I'm afraid Mr. Smith passed away last night."
"Is Mr. Smith there?" asked the caller again.
"Madam, do you understand what I'm saying?" said the exasperated receptionist. "Mr. Smith is dead."
"I understand you perfectly," the caller sighed. "I just can't hear it often enough."

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