SOURCE: "S. J. Perelman: A Basket of Grovels," in Essays in Disguise, Alfred A. Knopf, 1990, pp. 47-54.
In the following review of The Last Laugh, originally published in 1981, Sheed examines the ingredients of Perelman's humor, but remarks that this volume lach some of the vigor of Perelman's earlier work.
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