If you happened to see a trailer for the new Comedy Central series "Stella," the phrase, "dumb comedy dressed up in a suit" should be familiar. There is really no better phrase to encapsulate the new comedy "The Baxter," which makes sense, considering the movie's cast is largely composed of the trio from "Stella."

The film was penned and directed by Michael Showalter, who also stars as Elliot, the naíve, inept accountant who keeps getting dumped by his romantic prospects for old flames. Also appearing from "Stella" is Michael Ian Black as his flamboyant friend, as well as David Wain as his babbling soon-to-be brother-in-law. When the elements fall into place, the movie serves as a consistently funny brand of nice-guy humor that may be innocuous but still manages to intoxicate.

Elliot Sherman is a financially successful accountant who works in a glamorous high-rise office and has a degree from Yale business school that he flaunts to his coworkers. However, his romantic passivity has left him high and dry in the dating game, beginning at prom. To make things worse, his fiancé's ex-boyfriend Bradley Lake (Justin Theroux) has just come back into the picture and is advertently making waves. Michael's blatant ineptitude manages to jeopardize his romantic future with his fiancée Caroline Swann (Elizabeth Banks) in the face of Bradley's sensitive charm and cutting good looks. But a blossoming friendship with a secretary temp Cecil Mills (Michelle Williams) helps Michael get in order as the tension caused by Bradley's return increases.

Possibly the best thing about "The Baxter" is the unilateral charisma of the ensemble cast. There are many humorous characters apart from the "Stella" comedy trio. Justin Theroux is convincing as the sensitive yet self-assured ex who has impeccable comedic timing in his display of typically feminine sensitivity. In this role, Justin proves he can transcend his role as the cryptic director in David Lynch's "Muholland Drive" by playing a genuinely likable and transparent character.

Michelle Williams' temp worker Cecil intimates a bizarre cuteness when she speaks of her life in the city, saying, "sometimes I miss the sky, but I love the crazy people." Paul Rudd plays Dan, Cecil's boyfriend, in a small appearance that further pads the movie with likeable characters that also happen to be detrimental to Michael's romantic potency. A little person playing a gay wedding planner conducts himself with poise and sophistication, but also provides the physical comedy when he claims to "feel the burn" as he's walking up the steps to an apartment building. Later he is seen scurrying across the screen from a static shot in a very subtle but pointed use of physical humor.

Despite the ingredients for lewd comedy, the movie never goes for the cheap laugh and never appeals to our most basic impulses. Showalter never antagonizes the characters or compromises their sincerity for the sake of a joke. Even Bradley and Dan, serving as Elliot's romantic obstacles, remain funny and likeable. The comedy styling may be too restrained to keep the attention of audience members looking for a visceral wallop on par with the chest-waxing scene in "40-Year-Old Virgin," but for those willing to apply themselves, the subtle brand of humor will yield many laugh-out-loud moments. Also, the sheer density of well-placed comedic moments may require multiple viewings to fully absorb and appreciate the show.

Thankfully, though, the movie is more than a vehicle for comedy. Elliot may be perceived as dumb in his oblique obliviousness to the world around him, but there is a somewhat rational world imposing order on the events of the film. The salient events unfold sensibly from identifiable causes. There are no arbitrary interventions in the greater scheme of things. The ordered sequence of events fits within an overarching message of being proactive in order to get what you want. This message doesn't just apply to Michael, although he does gradually adopt this philosophy and implements it in a way that will pull some heartstrings.

So what, based on this movie, does "dumb comedy dressed up in a suit" imply? Well, the atmosphere is waspy, consisting of white-collar professionals living lives of luxury. Michael and his two "Stella" cast members seem to have grown completely out of context with the world leading them to awkwardly juxtapose themselves within civil institutions of society. Their brand of comedy espouses civility in the sense that it never dips into crudeness. And divisively, they always seem to blunt their punch lines for the sake of subtlety. This brand of humor may alienate audiences, but it will certainly speak to the segment that enjoys the finer things in dumb comedy.

Grade: A/B