This guy is in a bar tossing down beers. He was just in Court for his divorce and got taken to the cleaners, and he's pissed (in the US sense, but rapidly getting pissed in the British sense as well).

At one point he gets so upset that he throws back his head and yells, at no one in particular,

"LAWYERS ARE ASSHOLES!"

A guy a couple of stools down says, "Sir, I fear I must take the gravest possible offense as such a categorical characterization!"

The yeller says, "Whashahmatta? You a goddam lawyer?"

Second guy says, "Why, no. I'm an asshole."

Peter (a lawyer).