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Even as IOU is the sixty-fifth Columbia Pictures short subject starring the Three Stooges.


The Stooges help a destitute mother and her daughter by utilizing the money from the child's piggy bank, and ultimately winning a horse race. Riding high on their win, the boys come across two swindlers who trick them into buying retired race horse, Seabasket (a play on Seabiscuit). Broke again, the Stooges start taking care of the old horse, with Curly managing to accidentally swallowing Vitamin Z pill meant for the horse. However, the error allows Curly to give birth to a colt, which they crown as another winning race horse.



  • Filming of Even as IOU was completed April 18–22, 1942.

There are several references to The New Deal instituted by President Franklin Roosevelt:

  • Curly's "FBI Loan" is ignorance pertaining to an FHA insured loan (Federal Housing Administration).
  • Curly describes his taking the child's piggy bank as "only a lend-lease" referring to the Lend-Lease Law passed by Congress in 1941.