After his arrival in New York City, cigar-chewing Sam Levy, a steerage passenger from eastern Europe, used to live on the lower East Side not far from the Bowery. Soon he was able to move to upper Broadway. When president Roosevelt took those steps "Short of war", Sam had already leased a ten room apartment on Riverside Drive.

Slick-haired home-front warrior Abe Cohen, boss of a government department in Washington, saw to it that his chum Sam would be on the earning end of the war. Rich profits on war contracts let Sam climb up the social ladder, taking two steps at one time. He is now residing in a duplex de luxe apartment on swanky Park Avenue.
Why shouldn't Sam invite beautiful Joan Hopkins, his private secretary, former 5 and 10 cts. salesgirl up to his place to have dinner with him and cocktails.

Joan is feeling so lonely anyway. More than two years ago, Bob Harrison, the man she wanted to marry, had to leave her for the battlefields of Europe, thousands of miles away.

He is fighting there for Sam Levy and his kind.

Joan is hoping that Bob will return to her safe and sound. But she knows that many of her girl friends have waited in vain for men who did not return.

Sam knows her predicament and he is trying his darndest to cheer her up.

Why, Bob wouldn't know it anyway!

And what's a little kiss among friends?