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Storyline
Tax cheats Moe, Larry and Shemp decide they're so good at cheating the government, that they start a business as crooked tax advisors. They become rich, but an undercover agent from the IRS gets the goods on them, and its off to jail for the stooges. Written by
Mitch Shapiro <mshapiro@a.crl.com>
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Goofs
While Larry's thinking aloud how to avoid his taxes, he slices the loaf of bread diagonally in one direction. Yet when the bread is fully cut and he stretches it out like an accordion, it is cut in the opposite direction, revealing the substitution by the prop rubber loaf.
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Quotes
Moe:
You nitwit! You ruined my trophy! Now help me pick up the pieces so I can repair it.
Shemp:
[
holding up a piece]
Here's a nice big piece.
Moe:
Let me have it.
Shemp:
With pleasure.
[
Shemp bonks Moe on the head]
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"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.