August 6, 1961: A pitcher on a minor league baseball team, Sam must decide if he's there to help a fellow team member, get his host back into the major leagues, or baby-sit the porcine team mascot, all while resisting the amorous advances of the women in his life.

To help Jerry with his taxes, George dates a woman from the IRS and gives her Jerry's tax papers. But George breaks up with her and tells her the real reason he dated her, sending her into a deep depression. George tries to get the papers back but finds out she's been institutionalized. Meanwhile, Kramer dates Elaine's roommate and they become uncomfortable around each other after Kramer inadvertently sees Elaine naked.