Yes, you have seen this movie before. 

When their friend died (apparently no foul play is suspected) his two compadres decided that his final gift to them would be to cash his social security cheque.  So, they dressed him as best they could, carried him outside, put him in a wheeled office chair and set off down the sidewalk.  Several problems then happened.  First off, the recently deceased do not sit very well.  Second, the chair had no arms, resulting in a significant amount of effort to keep said dead buddy in the chair.  Third, dead buddy’s feet were left to their own devices and bounced around on the uneven sidewalk rather conspicuously.  Fourth, a police officer happened to notice them while eating his breakfast and realized that there was indeed  a corpse in a chair rolling down the sidewalk.  Fifth and finally, apparently the entrance to the cheque cashing store is not cadaver-accessible and they were having “a lot of difficulty” in bringing in their dead friend to cash his cheque.  The pair ended up arrested of course, but the charges were not yet sorted out because there has very likely never been a precedent in the history of the world.

The mental pictures on this one are keeping me entertained as I write this. I saw it first on Metafilter.