Possible Clues:

• What 61-Across contains
• Humorous play on words
• Word joke
• It may not have been intended
• "ollars, taxes,"e.g., for Dallas, Texas
• Alexander the Grape, e.g.
• A play on words - not the height of wit
• Knock-knock joke punchline, usually
• Insignificant
• 86-Across, e.g.