That doesn't fit with what most people think about Fritz Lang. He's generally a tragedian at this point in his career. You and Me is very similar in subject to his previous film, You Only Live Once, about an ex-con who can't get a break. Here, George Raft plays an ex-con working at a department store. Sylvia Sidney is his girlfriend. She also works at the store, and she has a secret: she's an ex-con, too. Raft has a bitter double standard and despises female ex-cons, so Sidney can't tell him the truth.
Near the beginning, the film seems a bit clunky. The opening is kind of goofy, and, it being a Lang film, you might be confused about how you should take it. His other films aren't completely without comedy. Few films refuse to give us at least a couple of laughs along the way, perhaps close to the beginning. But You and Me just keeps getting sillier.
I was finally won over by an extraordinarily stylistic sequence where a mob of criminals recall their days in jail with a musical number. After that enormously entertaining sequence had come and gone, I knew that anything could go. In fact, anything can go and does. The film ends up being one of the most original films ever made. No comedy is like this. You know, I don't want to swear to this, but You and Me is perhaps my favorite Fritz Lang film. I actually haven't seen any masterpiece (i.e., 10/10s) from him, including Metropolis and M. You and Me, like M and Fury, my other two favorites, gets a 9/10.