In Hitchcock's rare foray into comedy (courtesy of a wittily risque script by Norman Krasna), Mr. Smith (Robert Montgomery) makes the mistake of telling Mrs. Smith (Carole Lombard) that if he had it to do all over again, he might not have married her. Shortly thereafter, Mr. Smith discovers that his marriage is invalid. Rather than say goodbye, the newly aroused Mr. Smith attempts to entice Mrs. Smith into the bedroom, thrilled at the prospect of an "illicit" romance. But Mrs. Smith has also been apprised that her marriage is no more--and, remembering Mr. Smith's "second thoughts", she kicks him out of the house. This comedy of misunderstanding rolls merrily along from this point onward, accommodating an uproarious scene at a fancy restaurant, a near-liaison between Mrs. Smith and new beau Gene Raymond on the World's Fair parachute jump, and a farcical denouement at a ski lodge, with Mrs. Smith's conjugally crossed skis symbolizing the carnal pleasures ahead for both Mr. and Mrs. Smith.
by Hal Erickson synopsis