This one is for dog fanciers, Madison Avenue account hounds, lovers of TV family-situation comedies and Disneyphiles. Others may find the ladder-climbing antics of two ad execs, who are trying to rescue two huge accounts by winning the great Westminster show at Madison Square Garden, a little hard-reached for. The two men are washouts as husbands and breadwinners and one of them has a mother-in-law who owns the world's greatest dog, a poodle named Utter Futility. What dog should arise as a contender against Futility but a frogs legs eating beagle owned by her ex-husband. The types on hand here include dizzy wives, paranoid PR presidents, a nubile secretary, all washed down with gin including Futility who is an alcoholic. The comic spirit runs from polished triteness to fairly funny.