Comedy of Money is a somewhat different film than what I have seen from director Max Ophuls. The tone is lighter and the setting the (then) modern day.
Brand is a respected bank employee with a pretty daughter just beginning her career as a physical education teacher. However, Brand has a brother-in-law, Ferdinand, who is a scoundrel. Ferdinand runs a con on the rich. He offers to sell them his dog, takes their money, and then, when he is out of sight, whistles for the dog to come running to him. The bank wants Brand to dissociate himself from Ferdinand, yet Brandt cannot do it. One day, Brand is to deliver money to another bank. This money disappears. Brand is accused of theft and arrested. The charges are soon dismissed due to lack of evidence. However, Brand's name is damaged. Both he and his daughter are fired from their jobs, and the bills begin to pile up. Then, when things are at their bleakest, another bank seeks out Brand for a new job, bank manager. There has to be catch, right?
The print that I watched had vague subtitles that made some of the characters' motives unclear. Regardless, I still feel comfortable stating that this is not a film that is going to be re-discovered as a classic any time soon. The film is pleasant enough and easy to watch. However, it does not seem like a film from a major director. The film does feature a few of the long(ish) tracking shots that the director is known for. My favorite is a circular shot as Brand, now bank director, dresses down Ferdinand, now the bank's doorman. I also like a montage of bills being typed up from early in the film. I was less taken with the film's carnival barker, acting as a chorus, who breaks the fourth wall. Also, there is no getting around the fact that I never found the film funny, even the more farcical elements (like a talkative butler).
Comedy of Money is best watched by Max Ophuls completists. Most viewers can probably skip it, although the film is a painless viewing experience.