Income Tax Sappy

First, it's sort of strange to me at least, that several previous reviewers consider this a classic "Shemp" short even though his actual screen time is minimal. Are they trying to say something? Regardless, this is one of those "late era" shorts that shows the beginning of the end for the Stooges. The basic premise for this short is fairly good but could have been so much funnier if given over to serious comedy writers and not someone who was way past his prime like Felix Adler. This guy was a good comedy and gag writer...twenty years earlier during the silents and early talkies. However, by this time he was a raging alcoholic and pretty much wrote jokes and gags for drinks, and it shows up here. The Stooges apparently have a "bare bones" script to work with so as is their tradition they make every attempt to beef it up. Maybe that's why Moe seems very irritable and grouchy in this one. He knows what's happening and doesn't like it but he has a contract that he's obliged to play out. Another thing is that Columbia by this time or maybe even earlier since at least the time of "Three Loan Wolves" or "Half Wits Holiday" with an obviously ailing Curly, just didn't care and told them to do it regardless of any health problems. Nice place to work, huh? Shemp was recovering from a mild stroke at this time but the "front office guys" apparently said something like,"Gee, we hope you get well but do this pic or else!" Hence why his screen time is limited and also sort of missing in key scenes with Moe and Larry. The Stooges should have had a better agent, contract or sharpie lawyer who would've looked out for their own interests a little bit better. This short can be missed.

This is one of only two original Moe, Larry, Shemp shorts released in 1954. Moe is at his grouchy best in the start of this picture, tearing on Larry & Shemp with seemingly little provocation. I also enjoy some of the little asides in this short, like Shemp's "always hitting, picking, doing that, everything" after Moe orders him to get a cup of coffee or Larry's little mumblings while putting mustard on a hotdog.

As previously mentioned, Shemp's part is reduced bigtime at the dinner party, but Moe, Larry, and the hilarious Benny Rubin more than pick up the slack. "You are very loose eater".

I rate this one a 8/10.

Btw, for the IMDb people, your trivia note for this short actually belongs under "Heavenly Daze".

The only Three Stooges short I like better than INCOME TAX SAPPY is HEAVENLY DAZE. INCOME TAX SAPPY is my second favorite of all Three Stooges shorts. The plot is funny and not all about income taxes. I love this short! The only part that I didn't like, which was kind of gross, as a scene where Larry has a zipper on his stomach. But otherwise a VERY enjoyable short. The funniest part is when the stooges run into the kitchen and throw a pie at the IRS agents.

**** out of 4 stars.

Larry prepares a foot long hot dog for Moe. He slathers it with a liter of mustard and says to himself, "and I knoooooooow he's gonna like that!". As he takes the hot dog to serve to Moe, he grabs the jar of mustard as he reminds himself, "He might want a little mustard!" Welcome to "Income Tax Sappy," where cheating on their income tax has made the Stooges into millionaires (the national economy must have been very strong in the early 1950's). The IRS, of course, gets wise. They send over Benny Rubin in a phony beard and a phonier German accent, and the sting operation is on. Shemp displays his ardent love for mashed potatoes and gravy ("I looooooooves gravy!") by shoveling copious quantities of each onto his dickey, which amuses the maid. The jig is up for the Stooges right after Herr Rubin gets the predictable face full of those very same mashed potatoes and gravy. It's good to see Vernon Dent as one of the T-men who come after the Stooges. All in all, there's food fighting, mayhem, and a good dose of Moe handing out the physical abuse to Shemp and Larry. Alas, if only Shemp had not claimed those 14 bartenders as dependents on his W-1040.

"Income Tax Sappy" is a gem of a short. Everybody's performance in this is as great as ever and almost all the gags are top notch. The premise: The stooges decide they can cheat on their income tax in ingenious ways and conclude that if they can do it, they can teach others to do it too. With this new "tax-cheating" establishment, the Stooges become rich culminating in a VERY fancy dinner party which their guest, Mr. Cash (played by the wonderful Benny Rubin) attends much to his eventual consternation (it is not wise to cut off your dinner guest's beloved beard). Among the funniest gags: Shemp doing the old "Human adding machine" bit, Moe tangling with a foot-long sandwich which suddenly develops a mind of its own and bites back, and all the Stooges' attempts to appease Mr. Cash (not to mention conceal the fact that they have given him a close shave) who finally reveals himself to be an undercover man from the IRS! If you love the Stooges, this short will leave you in stitches!