Car 54, Where Are You? S02 E27 Lucille Is 40

"Patrolmen Toody and Muldoon are at the wheel, which means Car 54 could be anywhere!"

Lucille is upset over turning 40, so Gunther decides to surprise her by buying her a wig for a birthday gift, a deceptively simple endeavor fraught with misunderstanding and melodrama when nosy Sylvia Schnauser stumbles upon the scheme.