Klaus Blume is a magistrate (local judge) in a provincial Austrian town. He's amiable and liberal, and ocasionally clashes with the narrow minded Official Prosecutor Peter Seiler. Blume's sister has died, leaving three children orphaned, living alone, although Blume is keeping an eye on them. The sister came into an inheritance ... 3 million Swiss Francs ... just before she died, and a Swiss lawyer is coming to make the arrangements for the payment, which has not yet been made. The children beg Blume to dress in his sister's clothes and impersonate her. Incredibly ... he is a judge ... he allows himself to be persuaded to do so. Menawhile the Children's Welfare department is aware that the children are living alone. So what is more natural than for Blume to meet the Welfare lady in the guise of his sister, to reassure her. Problem solved. Blume's next case in court involves a bank robber who dressed as a woman to carry out the deed; Peter Seiler as prosecutor is waxing lyrical about ...