[2]Con men Calvin Churchill (Jack Benny) and "Clip" McGurk (Ted Healy), in the business of fixing races, boxing matches and other sporting events, are forced to go on the run when Henry Potke (Nat Pendleton), special investigator from the Revenue Department, is after them for tax evasion.

In a hurry to skip town, Calvin tells Clip to go to Desert Springs, California, to see his wife Alice (Una Merkel), who is a tennis instructor at a resort.

[4][N 1] Frank Nugent, writing for The New York Times, called It's in the Air, an "... engaging a bit of nonsense", He further described, "Metro's new comedy team proves its superiority over the material placed at its disposal.

The dialogue may read like a radio continuity, and most of the situations admittedly are as old as the "Cheating Cheaters" theme, but you probably won't be aware of that when Mr. Benny and Mr. Healy surge into action.

When they take off in their balloon with the Revenue Bureau's Nat Pendleton as a supercargo and with Stratosphere Healy clutching a bottle of smelling salts—even a professional scowler is apt to find himself chuckling as heartily as the benighted little man who always used to read the subtitles aloud.