From Frasier, in one of the most perfectly written and acted sitcom episodes I can recall. This punchline is built up from the opening bit with Daphne trying to put some of Martin’s useless old junk into the storage, and this item gets a passing mention. The whole episode builds to this scene, where Niles is hysterical about his possible divorce, and he goes into the bathroom to throw water on his face. And then …
p.s. If you watch this in reruns they clip out a critical part in the opening scene, in order to have more time for commercials. I hate them for that. Anyway, this is the best clip I can find at short notice.