The Witness Chair.

Late one night, secretary Paula Young (Ann Harding) leaves the office of her boss, Stanley Whittaker (Douglas Dumbrille, locking the door and taking the stairs to avoid being seen by the elevator operator (Frank Jenks). The next morning, the cleaning lady finds Whittaker's dead body, an apparent suicide. Police Lieutenant Poole (Moroni Olsen) finds a letter signed by Whittaker in which the deceased states he embezzled $75,000. Soon, however, he suspects otherwise and, after investigating, arrests widower James "Jim" Trent (Walter Abel), the vice president of Whittaker.