Albert Brooks to I Guess the Lord Must Be in New York City in 6 Steps
- Albert Brooks was friends with Harry Nilsson
- Harry Nilsson hosted a tribute to Graham Chapman at the St. James Club in 1990 on January 23
- January 23 is the birthday of George Tipton
- George Tipton arranged The Tree
- The Tree was produced by Rick Jarrard
- Rick Jarrard produced I Guess the Lord Must Be in New York City