<P> 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 . </P> <P> 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 .). </P>

What was the name of the three stooges law firm