"The Comedy of Power" is a taut legal drama about a magistrate who encounters many unexpected obstacles when she tries to convict a powerful corporate criminal.

One of the most riveting films that I saw at the 2006 Chicago International Film Festival, it was partially based on a real life scandal that the media dubbed the "Elf Affair."

The film was directed by Claude Chabrol, one of the most accomplished graduates of the late ‘50s/early ‘60s French New Wave movement. Chabrol specializes in thrillers that are far more sociological than Hitchcock’s similar works, but Hitchcock was probably Chabrol’s greatest influence.

Some of the recurrent themes in Chabrol’s oeuvre include the banality of evil and the oppressive nature of middle class existence. But "The Comedy of Power" is a bit of a departure because it focuses on how the law deals with class divisions.

Isabelle Huppert stars for the seventh time in a Chabrol film and the two work splendidly together. Two of their previous collaborations, "LaCérémonie  (1995)" and "Merci Pour le Chocolat" (2000) were also superb.

Huppert exudes cool determination in the role of Jeanne Charmant-Killman, who devotes about 90% of her waking hours to her career,and 10% to her marriage. She also occasionally flirts openly with co-workers. It isn’t surprising when her husband leaves her early in the film.

But Charmant-Killman is mostly a noble character who will make any sacrifice to catch criminals. If the world had more people like her it would be a much better place.

She targets Humeau, a corporate big wig with many friends in high places who is guilty of embezzlement to please his secret mistress. When he is arrested he seems surprised that anyone has the audacity to come after him and he arrogantly asks, "Don’t you know who I am?"

In one of the film’s most amusing scenes Humeau and Killman meet face to face and they try to decenter each other with off color and/or diminutive remarks. He says: "I pictured you taller," and she replies, "Let's hope it's not a matter of inches." It’s one of the best cinematic standoffs since "High Noon."

Since Charmant-Killman comes from a small town, the case is especially important to her. If she wins it will show that justice is more important than class privilege, but is she loses it will prove that the legal system merely reinforces the class system.

"The Comedy of Power" is handsome, well mounted, and suspenseful. But it doesn’t quite merit four stars because the ending fails to rise to the same level as the rest of the film. Viewers may scratch their heads at the end and wonder aloud, "That was it?" as some audience members did at the Chicago International Film Festival.