The combination of the talents of Ernst Lubitsch, Carole Lombard and Jack Benny would certainly indicate that a highly palatable movie is in order. "To Be Or Not To Be" attempts to be a delightful and implausible tale of intrigue, spies, Gestapo and such, moulded about the tragic downfall of Poland in 1939. Like Charlie Chaplin's ill-fated "The Great Dictator" its humor is based on ridiculing Hitler and the overly efficient machinations of the Gestapo. Whether the current film is your dish or not depends upon your ability to laugh at situations founded on material which is essentially tragedy, such as the bombing of Warsaw.

Bits of the picture are hilarious, deft touches that could come only from Lubitsch's direction. But they often slip over into the intensely dramatic and prevent the consistency of tone present in such Lubitsch successes as "Ninotchka." For instance, take this case: a Gestapo agent, speaking of Jack Benny's acting, says, "What he did to Shakespeare, we are now doing to Poland." The basic plot is a natural for Benny and Miss Lombard, who are cast as Josef and Maria Tura, the leading actor and actress of Poland. He is an actor who revels in Hamlet; she is a devoted wife who enjoys an occasional flirtation. The swift destruction of Poland halts their theatre careers and they become enrolled in the underground movement. From there on the film concerns the extremely clever plotting of the group of actors to outwit the Gestapo and a fake Polish envoy.

Perhaps Jack Benny is no great shakes at Hamlet, but his Josef Tura is a beautiful piece of comic playing, especially when he impersonates the envoy and various Gestapo chiefs. Miss Lombard plays with consummate skill, warmth and humor. One forgets this is her last role, so compelling and captivating is her performance. The supporting cast is tops, particularly Felix Bressart, as a frustrated spear carrier, who dreams of playing Shylock; and Tom Dugan who turns in a wonderfully ludicrous impersonation of Hitler.

"To Be Or Not To Be" is definitely worth seeing, if only to determine just how far the comic muse can tickle you. You'll wince at one or two moments, but have a delightful time and then come out wondering just why you laughed so hard. And, oh, yes, a quick glance at any reputable time-table will help you skip the second feature, something incredible.