A screwball comedy which opens with strait-laced, teetotaler(!) Powell returning to the US by boat when a mishap leads to a blow on the head. A minor grifter falls overboard with him and Powell gets a knock from the life-preserver. This does not, however, cause amnesia as you might suspect. In a clever twist it cures the amnesia from which he was already suffering for the past 9 years and returns Powell to himself as...a con man!