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A curious item on his tax return leads Rob (Dick Van Dyke) to recall back when he and Laura (Mary Tyler Moore) were house-hunting in New Rochelle. The flashback reveals that both the Petries and the Helpers were competing to purchase the same house, which seriously jeopardized Rob and Laura's friendship with Jerry (Jerry Paris) and Millie (Ann Morgan Guilbert). As it turns out, the resolution of the crisis revolves "around and around a rugged rock."