A guy at work asked me about this, and I promised to find out what movie it was from.

It's apparently from a classic film, possibly one by Hitchcock or Welles. There's a body lying in front of an ornate wooden desk in an office or personal library/study. The camera is looking down on the body, and pans upward while slowly rotating.

We both remember seeing this scene parodied on an episode of the Simpsons, with Mr. Burns lying on the floor after being struck by something. I'm positive I've seen the original scene before, but can't for the life of me remember where!

I don't understand how it could be looking down on the body and then pan upward, isn't the camera already above the subject? The correct term would be 'tilt' upward because pan means side to side.

I'm confused as well. Do you mean the camera was aimed down from above the body and was slowly pulled back while rotating? This sounds familiar, but I'm sure I've seen similar shots in several films.

Yes, exactly. Sorry if my wording was confusing.

I imagine it's probably the last shot of the Psycho shower scene.

That scene was spoofed in the Simpsons episode "Itchy & Scratchy vs. Marge" except it involved Homer rather than Mr. Burns.