Stockbroker Gerald Parker (Guy Usher) is found floating dead in the penguin pool at the NY aquarium, the aquarium that just happens to be owned by the guy (Clarence Wilson) he recently ripped off. Not long before that he was in a fracas with his wife Gwen's (Mae Clarke) lover Seymore (Donald Cook) and punched out cold. But did Seymore kill Parker? And who is this lawyer (Robert Armstrong) who seems so keen to help?
It falls on the police Inspector Piper (James Gleason) to try and unravel the mystery though the school teacher Hilda Withers (Edna May Oliver) seems to have more idea than the police. So this is basically a neat little Golden Age mystery with all of the common ingredients (plenty of murder suspects, bumbling police and a keen amateur).
It is a fun romp with a good cast. Gleason and Oliver make a good double act with plenty of good one-liners. What elevates the film to another level is the setting, the penguins are little stars.