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Mr. Abrams is a character in Panty & Stocking with Garterbelt. He was chosen as the Anarchy sisters' lawyer in "1 Angry Ghost".
Mr. Abrams was labeled as 'the most intelligent lawyer' in Judgement Day, however, it was a trick question, for he was a monkey. The most intelligent monkey, who just happened to be a lawyer, but a monkey nonetheless. He had a machine on his head, which translated his thoughts into human speech, giving him the ability to talk. He seemed to believe Panty's bangs were bananas, often trying to rip her hair.
After the Anarchy sisters were electrocuted, Mr. Abrams, after touching Panty's hair, gained heightened intelligence, transforming him into an outstanding lawyer. He busted Wife as the real murderer behind Husband's case. As well as Scanty and Kneesocks, who where disguised as the show's commenter and Tom Croose respectively. He ripped Panty's bangs in the end anyway, still believing them to be bananas.
(Source: Panty & Stocking with Garterbelt Wiki)