Top of the Muffin to You! was a muffin shop started by Mr. Lippman. Its name is a play on an Irish greeting, “Top of the morning to you!” Elaine insisted that Mr. Lippman remove the exclamation point from the shop's name; however, Mr. Lippman insisted that it belonged. He started the business when he ran into his former employee, Elaine, and had seen she had only eaten the top of the muffin. Lippman saw this as a multimillion-dollar idea. Elaine finds the store, and then finds a major flaw: Lippman would only make the tops of the muffins, not as tasty as the whole muffins. After this, Lippman made the entire muffin, and then popped off the tops. Then another problem occurred: there were too many muffin stumps. After a long quest to find a place for the muffins, they hire a “cleaner”, Newman, to eat the stumps. It is unknown what happened to the shop.
A blog dedicated to the legality of the issues that arise in Seinfeld episodes, Seinfeld Law, analyzed whether Elaine and Mr. Lippman formed a legal business partnership and the consequences of that action.