Income Tax Sappy

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.

This is a classic. Even though Shemp doesn't get as much screen time as many would hope, Benny Rubin as Mr. Cash, Moe, and Larry make up for it big time. In the scenes Shemp is in, he shines. It confuses me why Shemp doesn't get that much screen time. Even though he had a stroke in 1952, he recovered within weeks of it. I guess director Jules White and writer Abner Singer wanted Moe and Larry to shine more for once. There are so many classic lines and exchanges in this and Moe is especially hot tempered. This short is a must-have for any stooge fan who likes Shemp or the episodes he was in.

Grade: A+

No pun intended - I don't want to be too negative and it had been a while since I watched the Stooges (the movie that was made a decade or so ago aside, that sort of was telling their story) ... and now I watched three in a row, in a Columbia disc set. This one felt like the weakest - and it may have to do that Curly was not around anymore. He was dead and replaced by someone else. Not sure if there is a good documentary about the Stooges but there needs to be one ... they are too good or were too good to ignore.

Back to this and the theme is taxes ... well tax evasion. Of course: don't try this at home. Especially when you have bread that tries to eat you alive (if you have questions about that, imagine me having twice as many - none of which are answered). There is silly and there is outright ... well out there (no pun intended). There are other jokes that work better ... and if you love food fights ... you will be satisfied (no pun intended again)

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.

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.