In 1926, a Brancusi sculpture is stopped at the American border. Non-figurative, this artwork is classified as a manufactured article and its owner forced to pay a duty. The artist, Constantin Brancusi, appealed the decision. Judge Byron Waite, a former member of the Customs Board, is chosen to process the trial.

Nick and Meg Burrows return to Paris, the city where they honeymooned, to celebrate their 30th wedding anniversary and rediscover some romance in their long-lived marriage. The film follows the couple as long-established tensions in their marriage break out in humorous and often painful ways.