Confidence yarn in new clothes. Steve Coogen's business is helping cheatin' husbands, cheatin' wives. Big money is to be made in saving adulterous marriages from divorce lawyers. Coogen has nice enterprise established to do just that, create alibis for the deceitful. When a younger client treats his rough trade girlfriend a little too rough, excuses and witnesses launch, and the stakes pile onto each other. Droll comedy rolls easily from weary, "seen it all" cynicism to tightly scripted puzzle box sting. Entire cast uniformly excellent with Sam Elliott memorable as seething Mormon hit-man. Good natured fun, with a mean edge.