Synopsis

It's the annual St. Patrick's Day battle of sales between Cheers and Gary's Olde Towne Tavern. Not only does Cheers lose the battle of the hi-jinx with an unsuspecting Woody taking the brunt of the battle, Cheers also loses the sales bet. Sam has finally had as much as he can take not only with the loss once again to Gary's but performing the most humiliating task he and the guys have had to endure due to the loss. Sam threatens Gary and decides to pull out one of the biggest guns he knows: Harry the Hat. Sam asks Harry to devise and execute the ultimate plan to beat Gary. Harry refuses. Despite Carla's assertion to take matters into her own hands, Sam finally gives up permanently to Gary. When Sam goes over to Gary's to wave the final white flag, he witnesses in horror what he believes is Carla's master plan. But what he witnesses is part of a deal Gary made with Rutherford Cunningham, who Sam knows better by another name.