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Romantic comedy-wise this is the best there has ever been. Billy Wilder (SABRINA) wrote and directed this Oscar winner, which tells the tale of two people who get took and in the process find love.

C.C. “Bud” Baxter (Jack Lemmon, SOME LIKE IT HOT) is a low-ranking automaton at a huge insurance company in New York City. Through happenstance, his apartment has become the secret rendezvous for execs at his firm to take their mistresses, which often leaves him at work late or worse, sleeping in the park. He puts up with it, because these are powerful men, who can get him out of his little desk in a sea of little desks.

Like most of the men at the firm, he wishes he could take out the pretty elevator girl named Fran Kubelik (Shirley MacLaine, TERMS OF ENDEARMENT). Turns out she is having an affair with personnel director Jeff Sheldrake (Fred MacMurray, DOUBLE INDEMNITY), who finds out about “the apartment” and wants in on the action. With a promotion in sight, Baxter agrees not knowing that it’s Miss Kubelik that Mr. Sheldrake will be taking back to his abode. Sly wit seeps into every moment. With all the adulterous men coming in and out of the apartment, Baxter’s neighbor Dr. Dreyfuss (Jack Kruschen, MCLINTOCK!) asks if the iron man would like to donate his body to science.

Lemmon plays Baxter not as a pushover, but as a pleasing man who hopes that his sacrifice with pay off for him in the long run. He’s too nice to a fault. MacLaine is radiant as a woman who seems optimistic on the outside, but harbors a great sadness within. MacMurray is magnificent as the smooth-taking married man, who knows what to say to get what he wants, but isn’t smart enough to hide his truly shallow feelings 100% of the time. The entire cast is perfect including the four philandering execs — Joe Dobisch (Ray Walston, TV’s MY FAVORITE MARTIAN), Al Kirkeby (David Lewis, THE ABSENT-MINDED PROFESSOR), Mr. Vanderhoff (Willard Waterman, AUNTIE MAME) and Mr. Eichelberger (David White, TV’s BEWITCHED).

The Writer’s Guild of America just released its list of the 101 best screenplays and this deservedly made the cut. The writing is impeccable, taking a simple premise and forging complex characters and sly and sophisticated situations. Despite being made more than 40 years ago, the film still has a naughty vibe to it. Where the film really excels is in its daring to get serious and take the characters to dark places most romantic comedies with the same situations wouldn’t dare. The fact that the emotional turn only adds power to the story and never disrupts the flow of the narrative, truly lies in the development of the characters. We never flinch because the tone change makes sense. The film knows when to break our hearts and when to let us laugh.

Few comedies have won the Oscar for best picture, but few comedies deserved it more than this one. I’ve seen it at least a dozen times and it still makes me laugh. I’ve read the screenplay and it just reminded me of how economical everything plays out. There isn’t a bad or boring or unnecessary line in the whole affair. We learn many things about the two main characters, but nothing is ever spelled out for us. There are few perfect films — this is one of them.