A wonderful film, filled with great understated performance and sharp, intelligent dialogue. What really distinguishes the film, however, is that undercurrent of sadness throughout. The story is underscored by affairs, loneliness, suicide, disappointment, the fear of losing ones job in a world where that had disastrous consequences. Most of all it was set in a world that no longer existed, having been ripped apart by the beginning of World War II. In fact, the film is barely a comedy at all if you compare the percentage of serious scenes to the comic scenes. Yet funny it is--listen to Margaret Sullivan's harsh dismissal of Jimmy Stewart and watch his pained expression as he replies that her comments were a remarkable blend "of poetry and meanness". It's funny, pointed, and sad all at once. A remarkable achievement and one of the ten greatest screen comedies ever made.