It's in the Air(1935)
OVERVIEW
Con men Calvin Churchill and Clip McGurk know how to fix a horse-race or boxing match. Calvin wants to go straight and win back his estranged wife, but first the men must dodge a dogged IRS agent and bilk a bunch of aviation investors out of the backing boodle for a balloon excursion into the stratosphere.
TAGLINE:
THEY PUT A NEW HIGH IN HILARITY!