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When Lou (Lou Costello) accidentally shoots his neighbor Mrs. Crumbcake (Elvia Allman) out of a tree and perforates her bucket, he ends up in court, being defended by a less-than-competent attorney (Sidney Fields) recommended by Abbott (Bud Abbott). He manages to land in jail over a 79 cent dispute, in the same cell as a lost soul (Sidney Fields) who reacts with comic violence whenever anyone mentions Niagara Falls.