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.