Income Tax Sappy

"Income Tax Sappy" is one of the last good Three Stooges Shorts. It is notable for several reasons. It was one of only a few released that year that did not contain stock footage. It was also one of the few "all-new" episodes released after Shemp Howard suffered a minor stroke.

Most notably, however, is that "Income Tax Sappy," much like other "all-new" episodes released late in Shemp's career, had a different look and feel to it. According to author Jeffery Forrester in his 1981 book "The Stooge Chronicles", these episodes were an attempt by Columbia to freshen up things a little bit. Columbia's reasoning was that audiences were getting a little tired of the standard Stooges routines. The viewer will notice that in episodes like "Income Tax Sappy", and "Goof on a Roof", the settings are much more middle-class (at least how TV and the movies showed the middle-class in the 1950s). The apartments in these shorts are actually rather up-to-date and spiffy! The earlier portrayals of the Stooges, as barely-employed low-lifes, would have seemed awfully dated by this time.

Did this attempt by Columbia work? Well, yes and no. "Income Tax Sappy", while okay, does not rank up there with the best of the Shemp episodes like "Brideless Groom" and "Fright Night." Though the Stooges give it their best, it was clear that things were winding down.

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.

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.

"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!