Directed by Charles Reisner. With Jack Benny, Ted Healy, Una Merkel, Nat Pendleton. Calvin Churchill, a confidence-man, and his sidekick/stooge, "Clip" McGurk, are being pursued by an Internal Revenue agent, Henry Potke, for their failure to file an income-tax on the advice of a shyster lawyer. They are hiding out at the Desert Springs Hotel-Resort, where Calvin is working a scam by posing as a stratosphere-flyer who is looking at making Desert Springs the base of his operations…