Harry Nilsson to Amanda Palmer in 9 Steps
- 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 There Will Never Be
- There Will Never Be was written by Gil Garfield
- Gil Garfield was a member of The Cheers
- The Cheers members included Perry Botkin
- Perry Botkin (the elder) played guitar for Bing Crosby
- Bing Crosby is one of the many artists that recorded Makin' Whoopee!
- Makin' Whoopee! was recorded by many artists including Amanda Palmer
