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"You're better than we ever were." "Yeah, but he cheats... he's got brains." - Moe & Curly Joe (SNOW WHITE AND THE THREE STOOGES, 1961)

Bookmark and Share INCOME TAX SAPPY

Average Rating:     [8.95/10]   34 votes


Moe, Larry, and Shemp decide that they are natural born tax experts and decide to start a business that helps other people cheat on their income tax. Their scheme doesn't last long, when it turns out that one of their customers is an undercover agent for the income tax department!

Moe, Larry and Shemp
Release Date
February 04, 1954
Production Type
Short Subject
16.5 min.
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Production Notes   (3)
Working Title(s):   TAX SAPS / INCOME TAX SAPS
Prod. No.:   4208
Shooting Days:   3 days   From: 1953-11-30   To: 1953-12-02

Stooge Mayhem   (Avg. 3.25)
Face Slaps: 11 Eye Pokes: 1 Head Bonks: 0 Pastry Thrown: 1

Stooge Quotes   (2)
  • "That's 11 dependents! Who are they?" "My ex-wife and 10 bartenders."
    (Larry & Shemp)

  • "Deduct it from your income tax." "I owe him!" "Do you expect to pay it?" "No." "Then it's a bad debt."
    (Moe & Shemp)

Stooge Goofs   (3)
  • Dubbed-In Lines
    When Moe says â€Å"I'll murder you!” after Shemp smashes a bowling ball over his head, his mouth doesn't move. Same thing later in the short when Moe yells â€Å"Give!” right before the Stooges trash the officers with dishes, and a few seconds later when he says â€Å"Oh, a double-crossin' rat!” as he's about to throw the plate of spaghetti at the officers.

  • Missed Sound Effects
    When Moe repeatedly slapped Larry's forehead after the charitable contribution gag, the hard slap sound effects weren't there for the first couple of hits.

  • Unintentional Hit
    When Shemp is running away after smashing a bowling ball in half over Moe's head, he accidentally hits his head on a nearby lamp and almost tips it over.

Stooge Routines   (5)

Stooge Trivia   (0)

No trivia have been logged for this episode.

Audio Files   (0)

No audio files are available for this episode.

Video File   (Y)

Transcript   (N)

There isn't a transcript available for this episode.

Videography   (2)

Fan Reviews   (16)
Posted 2014-05-03 02:18:45 by Carrie The Canary
Edited 2014-05-03 02:20:56 by Carrie The Canary

My favorite exchange:

Moe: "Say, who put this measly fifty amongst my thousands. That's a dirty trick"

Benny Rubin (apparently ad libbed) "That's a shame".

One of the better later Shemp shorts.

The only downer is watching poor Vernon Dent (who was probably nearly blind by this time) having to feel where the chairs were during the table chase.

Posted 2008-02-19 04:34:07 by Legalize Shemp
The dinner scene is what makes this short. It's a shame Benny Rubin wasn't in more stooge films. And Uncle Buzz.... isn't Vernon Dent in the new footage in Knutzy Knights...can't say I remember him in any films after that though, save the stock footage

Reviewer's Rating: (10)
Posted 2007-08-28 21:51:22 by Uncle Buzz

After numerous re-makes, the Stooges get back to basics in what may be their funniest "all new footage" comedy of the 1950s. Even though Shemp is absent during several bits, (mainly during the dinner party scene), there's still plenty of funny biz with and without him. Larry's operation-zipper gag and the runaway hot dog are two classic and very surreal bits. And I love the ending gag where the Stooges get their cans fried before being hauled off as the theme music blends into the finish. It's touches like that that show Columbia still had some respect for a Stooge short - even in 1954. This was Vernon Dent's last appearance (stock footage not counting).

Reviewer's Rating: (9)
Posted 2007-01-24 12:19:55 by KingKongFu
Edited 2007-04-16 15:27:01 by KingKongFu
I thought this short was pretty good and original overall. Moe is very short-tempered here, especially in the beginning. Shemp, on the other hand, doesn't get as much screen time as usual in this short since he had a minor stroke in 1952, but there were various funny gags with Larry and Moe, and Shemp when he is present. Though Larry's fight with the gumbo wasn't nearly as memorable as Curly's fight with the clam chowder, it was interesting to see something other than the same old oyster stew. The salad gag was hilarious, as well as Moe's fight with the sandwich that suddenly acts like a dog and runs away!

Overall, not a bad short considering it is a post-1952 Shemp short.

Reviewer's Rating: (9)
Posted 2004-01-16 18:58:00 by Justin T
I enjoy this one, I enjoy the gags poking fun of filling out various parts of the forms, like the charity bit with Moe and Larry, and Rubin as Mr.Cash is very funny.3 Pokes

Reviewer's Rating: (9)
Posted 2003-12-19 15:29:00 by freshfish
The zipper is cooooool man! Real George...gimme some skin....gimme some skin!!!I love these sorts of gags. I'd put the zipper thing up there on par with "They Stooge to Conga's" climbing spike in Moe's eye. I also love Moe's struggle with the sandwich, topped off with the extra mustard and the wiener finally running away. Moe's high pitched whine of frustration is priceless. This is great hallucinogenic art. I know some of you think this stuff is hokey, but for me, anytime a cooked turkey gets up and walks around, a bat has Shemp's face on it, or a stuffed dog's head on the wall begins barking, it's great! I think the writers may have dabbled in some reefer madness during the 50's...Yowza!
Posted 2003-08-30 14:41:00 by CurlyQlink41144
This is a good short, Watchable but something just doesnt click with me, maybe its because of only the 2 sets. Another thing is Shemp doesnt have his hair greased, which when he did was just one of those things that makes him, him. The funniest scene IMO is Shemp dishing out his mashed paotatoes and gravy on his shirt then shoving it off into Mr. Cash's face

Moe's really grouchy and bossy in this one which always gets me

"Go get me a sandwich and NO backtalk!"

Reviewer's Rating: (9)
Posted 2001-08-27 20:39:00 by Stooge
Edited 2003-06-23 02:14:00 by Stooge
Shemp doesn't have much to do here due to his illness, and the main gags are given to Moe and Larry. The first half is pretty hit and miss; some gags are good, yet some fall flat. The second half is better, though, and Benny Rubin is always a hoot.

Anyone notice that Shemp's hair looks really different in this short. Did he forget to grease it or something?

Reviewer's Rating: (8)
Posted 2002-05-15 04:04:00 by black banana
Excellent later Shemp short, though Shemp has a small role here.Moe is very funny as the host of a dinner party for a wealthy client.Larry also gets more screen time than usual. One of the few timesthat the Stooges play bad guys. Benny Rubin is great as an income tax officer disguised with a phony beard.3 3/4 pokes out of 4 pokes
Posted 2002-01-28 22:48:00 by Shemp_Diesel
This episode has always been a favorite of mine. Shemp's role is toned down considerably & Moe and Larry really carry it over the 2nd half & do a great job. Plus Benny Rubin is always hilarious as a supporting player. "My beard? What have you done with mine beautiful beard you idiots you?!?"4 pokes

Reviewer's Rating: (9)
Posted 2002-01-18 23:06:00 by BJR
Excellent job, Moe! This is similar to IDIOTS DELUXE in that Moe is the real "Star" of the short. To me, Moe is almost always the funniest stooge, but clearly Shemp or Curly are intended to be the stars in most cases. Not here! Moe needs some extra strength prozac as he is in the worst mood I have seen in all the AMC shorts! He punishes Larry and Shemp just in anticipation that they will do something, and when they do, they really get it -- especially Larry! The zipper gag cracked me up, though it's not hilarious.Many here say the second half is better, but I would say it's the opposite. The dinner scene has some GREAT moments, but all in all it's not a wonderful scene. Larry's gumbo part was simply a re-hash of Curly's role in DUTIFUL BUT DUMB, though Larry's facial expressions weren't quite as funny as Curly's were. Moe mixing up the salad with the beard and singing nervously had me on the floor laughing though!All in all, a great effort, and one of Moe's best -- and definitely grouchiest -- performances. Great job, Moe, as always.Rating: 7.5/10

Reviewer's Rating: (9)
Posted 2001-08-27 05:21:00 by [Deleted Member]
I won't give it a negative review. It is slow-paced, but very funny. I love Moe's line, "I'll spaghetti you!"I love Moe's lunch scene and the dinner scene. I love Shemp's potato scene also. I loved Moe's nervous act while mixing the beard into the salad! Benny Rubin is also good- and in this short only, after his phoney disguise comes off, we get to see what he really looked like. I better go now and catch my runaway hot dog!ISLIPP while chasing my hot dog. ®2001
Posted 2001-08-26 18:14:00 by millcake16
I never get tired of this short! Plenty of memorable gags, like the infamous zipper gag. I didn't quite understand it, but I just assumed it was funny and it is. Also a riot is when Moe and Larry constantly prevent Mr. Cash from feeling his severed beard. Love how Moe sings in Pig Latin while tossing the salad too!If there's anything wrong with this short, it's that Shemp has less than usual to do, but his potato throwing "HOW DO YOU LIKE THAT!?" never fails to amuse me.Probably one of my top 10 Shemp shorts. I'm surprised how many negative reviews there are here.
Posted 2001-05-23 22:26:00 by B. Bopper
Income Tax Sappy is one of my favorite shorts. I love the scenes when Moe pulls Larry's zipper and when Shemp flings a pile of mashed potatoes at a party guest. B. Bopper - President of The Amalgamed Association of Morons, local 6 & 7/8
Posted 2001-02-25 21:41:00 by Mike Holme
My Re-Review: After watching this again, I think its an excellent short done very well. Even though tbe party scene drags a little, and the hot dog joke is a Besser era joke. But the rest of this short was performed well, it was also one of Vernon Dent's last appearances with the stooges(not counting stock footage). I didn't mind the zipper joke, anyway, Moe's role in the stooges is being the ultimate jerk.
Posted 2001-02-09 01:14:00 by Uncle Mortimer
I think the first 6 or 7 minutes of this short make you believe that this is a good film. Then it kinda goes flat from there. But those first 6 or 7 minutes ARE good.(just like Soitainly said) Now, let me please address the ZIPPER GAG. First of all, Larry isn't 'crying in pain' like Stooge mentioned below, he just makes a face for a second. This is not a sadistic & horrifying gag, this is the Stooges. Comedy works like this: you start with an innate talent and spirit for humor. Then you think of something funny; and if it's funny, IT'S FUNNY! The more you try to censor it or stifle it, the less funny it's going to be. Somebody thought of the zipper gag and they did it...that's all. No politically correct over-thinking involved. To me, the zipper gag is one of those 'visual memories' and pretty much the highlight of this short.

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