Holiday Tragedy

Two neighbouring farmers' sons went on holidays together. One of the young men was drowned while bathing. The other young man could not face his deceased friend's parents to break the news to them and so he sent a note which, he hoped, would break the news gently.
The note read: Dear Mr and Mrs Murphy,
Tom's swimming trunks got washed away today. Best wishes,
Jim. P.S. Tom was in them at the time.