April 9, 1977 — H&L Brock.

Only early SNL could make a fake tax-prep commercial... starring a guy behind bars.

John Belushi as Lowell Brock, calmly explaining your deductions while sitting in jail, might be one of the sharpest little pieces of satire they ever did.

No yelling. No food fights.
Just Belushi playing it straight — deadpan, almost sy