In the year 1963, Bill 'B.B.' Babowsky (Richard Dreyfuss) accidentally backs his car into that of Ernest Tilley (Danny DeVito), who has been distracted by an argument he is having with his wife, Nora (Barbara Hershey). Each man blames the other for the collision, and when it transpires that they are both aluminium siding salesmen, the pair become embroiled in a comical game of one-upmanship.
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