Intertwining stories about the manager of a small, struggling theater who has to resort to his real magic book to make ends meet, and a middle-aged man-child having to deal with his girlfriend's unwanted pregnancy.

There's some good stuff here, which would make some sort of minor hit under different conditions. However, the movie falls into the same traps as many other wannabe-indie comedies do:

A middle-aged man who still acts like a child is N-O-T funny. Not since Seinfeld. If anything, the character it irritates the hell out of the audience. Plus, bombarding the audience's ears with three people talking at once, with each one of them trying to outdo the others as if they were in a fast-talking contest, does not help either. Such long dialogue gives the impression that the writer has a deep, Shakespearean story to tell with many facades, although his material is actually very thin, very light. Not that this is a bad thing, of course, great movies can be made from thin material. But as long as they're treated properly, not as if they're a Greek tragedy.

The director does manage to juggle the two main stories somewhat seamlessly, which is something that not every moviemaker can do. And some characters and some scenes work, but overall, it comes off as mediocre. It's a chore to follow everything that's being said, and that's not a good sign for a comedy. Five stars is actually very generous.