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The title of this carefree German comedy translates as Who Takes Love Seriously. It isn't easy at first to see what this title has to do with the plot, which involves a pair of small-time swindlers. Our heroes' latest scam is to steal dogs then return them to their owners for a hefty reward. Along the way, the two rapscallions get mixed up with the heroine (Jenny Jugo), who's smarter than both of them put together. The films of Jenny Jugo could always be counted upon to make the turnstiles click in Germany, and the immensely profitable Wer Nimmt Liebe Ernst is no exception.