Gilligan cut
 n.— «“the Gilligan cut”: When you cut directly from a character declaring there’s no way he’s going to do something, to him doing it, for comedic effect. Also called “the flip joke,” but I’ve heard this usage, and it’s more interesting nomenclature. Thanks to Jacob at Yankee Fog. (previously listed as “the red dress,” This name comes from the way it was always described to me: a burly guy saying”There’s no way I’m going to get into a red dress and pretend to be your wife.” SMASH CUT to…you get the idea.)» —“Writing: Jargon Preservation” by John Rogers Kung Fu Monkey Apr. 15, 2005. (source: Double-Tongued Dictionary)

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