Well, I see metaldams and I agree in many regards on this one, but for whatever reason we differ on how it affects our score.
INCOME TAX SAPPY is the last fully original concept of the Shemp era (the latter unique shorts all use recycled concepts). And here we see the results: loads of fun. There are some cringe-worthy moments in the first half with Moe shaving and testing the blade on his tongue before shaving his eye, and then there's Larry and the zipper. Comedy gold, but violent stuff on paper. It is great to hear Shemp do all this double-talk to justify cheating on taxes. Likewise, Moe and the hotdog is one of those all-time classic moments, especially with the hot dog running away. Miss Buckshot is fine in her final Three Stooges role, but in her few shorts she provided some worthwhile moments.
Benny Rubin, once again, sucks horribly. Oh my God, how can they have Vernon Dent in this short and not have he and Benny switch roles? Or better yet why not Emil Sitka, or for crying out loud even reanimate Bud Jamison's corpse? Benny Rubin lacks something important in many of his roles: personality. He is great in a support role, like in TRICKY DICKS or even the Besser horse and space ship sh*tshows, but he is always bad as a co-star. There is nothing wrong with such roles as the Chester Conklin's and Joe Palma's are an important part of the equation. Bean me.
I don't mind Larry with the lobster as I feel like it is just his interpretation
of that routine. He is fine in his own way, but it definitely is better with Curly. Thus the adage: routines are usually done best by those for whom they were written. No one knows who played Frances, but she has a beautiful voice that makes me wish she had been used more often.
The ending is pretty lousy and forced. The back door is locked? Well unlock it stupid! They could have had a great Shemp era chase scene, and instead we have the Stooges fry their rears. The ending and Benny Rubin are an awful lot to swallow, but the rest makes this a go to short for me, so...