Dining Outside the Home: Sam and Ethel’s Restaurant in Tipp City, Ohio! If buildings could talk, this 1868 longtime shoe repair shop turned ice cream parlor turned breakfast diner could fill volumes. It’s always been about family service and preserving history in the community. Sam and Ethel’s serves old-fashioned comfort food at affordable prices. The cozy atmosphere provides small talk with staff members, regular customers, and first-time guests. There may be a line at the door, but be patient. Check out the decor. You’ll see hanging on the wall a framed newspaper article with a faded photo of longtime comedian and actor, Jonathan Winters. He actually dropped by for a meal at Sam and Ethel’s. See? It’s definitely worth the wait.