The Larkins own a farm in a Maryland area which has become home to the ultra-rich. Mariette Larkin (Debbie Reynolds) is their oldest offspring. Their rich neighbor Wendell Burnshaw wants them out and decides to call up the IRS. Tax collector Lorenzo Charlton (Tony Randall) discovers that Pop Larkin has never filed a tax return and sets out to collect all the back taxes. Anybody who has more than $600 annual income has to file but Lorenzo has trouble showing that Pop has any income at all since he barters for everything. Mariette falls for Lorenzo and the Larkins scheme to keep him at the farm.
Debbie Reynolds is at her energetic self. There is fun with the premise. Tony Randall could do more to promote the romantic chemistry. He's playing a stick in the mud and it lasts too long. There are a couple of moments when he needs to give in to her a lot easier. He needs to show his lust for her in a bigger way. She's doing most of the work. He needs to match her in some way. There is also the It's a Wonderful Life ending which is cut short. I'd prefer the It's a Wonderful Life ending except the church folks should pay the bill directly. Even the kids could throw in their flower money. It's a more meaningful solution. Overall, Debbie Reynolds works hard to not let the wacky fun fade by her will power and the barn fight is oddly slapstick hilarious. It's lovely and light fun.