The first film in the Topper series included Cary Grant as Constance Bennett's co-ghost. In the present film, Cary's place is essentially taken by Mr. Atlas(Asta): the talented wire-haired terrier 'actor' in several of The Thin Man film series, and several Cary Grant comedies. I would say, in the context of the films, Mr. Atlas made a more interesting ghost than Cary. Also, the present film clearly is funnier than the original. Who said sequels never live up to the original? Not only Mr. Atlas, but Constance Bennett, as Marion, Roland Young, as Cosmo Topper, and Billie Burke, as Mrs. Topper. are all more animated and funnier than they were in "Topper". Like the other films in this series, it was shot in B&W, but a colorized version was later made of each. The copy at You Tube is colorized. The screen play is about Mrs. Topper seeking a divorce from Cosmo. But, her friend, Mrs. Parkhurst seems much more enthusiastic in pushing for the divorce than is Mrs. Topper. Whereas Mrs. Parkhurst painted Cosmo as an evil man, his wife provided a much more positive assessment of Cosmo. Throughout the film, I wondered about Mrs. Parkhurst's motive for promoting the divorce. Is she being paid by Mrs. Topper? Is she a gold-digger, hoping to wed Cosmo? This latter possibility would seem remote, given the animosity toward Cosmos in the court room. Near the end, she seemed to be getting friendly with the 'baron' she had picked out for Mrs. Topper to wed after the divorce, whom Mrs. Topper ultimately rejected.
The basic plot is rather similar to that for "Topper". Marion wants to do a good deed so that she can return to heaven with her husband.(Perhaps, she did something naughty to be thrown out of heaven?). Namely, she wants to patch up the animosity between Cosmo and Mrs. Topper, which she feels partly responsible for(see "Topper"). She thought she had accomplished that at the end of "Topper", but apparently it didn't last. Since Mrs. Topper's attempt to obtain a divorce locally failed, Mrs. Parkhurst arranged for them to travel to the French Riviera to try there. But, Cosmo, Marion, and Mr. Atlas follow them to the same hotel(Nice detective work!). Mrs. Parkhurst finds a suitable gold digger as a possible replacement for Cosmo. Nothing is said about a divorce hearing there. Cosmo has difficulty explaining why he orders 2 meals and a dog bone with only him evident in his room.
Marion makes Cosmo look foolish numerous times when invisible, but makes up for it in getting him out of bad situations, in winning a fortune for him at the casino, and in getting Mrs. Topper's attention away from the 'baron' and back on Cosmo. Marion now thinks she has done her good deed, and petitions God to let her back into heaven, to be reunited with George(Cary Grant).