Its no masterpiece, but a fun film that is an obvious inspiration for the British detective series "Jonathan Creek", all about murders done with illusions not unlike those performed by stage magicians.
Nothing exists more beautifully than nothing.
I'm not familiar with Jonathan Creek, but years ago I read everything I could find by John Dickson Carr/Carter Dickson who specialized in locked rooms, impossible crimes et al. Then I discovered Clayton Rawson who was inspired by Carr to create a detective named The Great Merlini.
Rawson was a professional magician and in DEATH FROM A TOP HAT the victims are magicians as are the suspects, the murderer and the detective. I thought Young was horribly miscast as the detective renamed Morgan. The trick where he makes a sugar bowl vanish is very phony.
Rawson's novel NO COFFIN FOR THE CORPSE was made into a Michael Shayne movie, and one short story was filmed for tv. I also remember seeing a pilot episode.
Rawson unfortunately wrote only four novels, about a dozen short stories and three short pulp novels.
He also was an editor for ELLERY QUEEN'S MYSTERY MAGAZINE.
worth watching just for the preposterous hat she wears about halfway thru. also fun "special effects". seems to be Browning's last film as director.
My personal favorite robert young film is "the bride walks out".. another fun one. hard to find. TCM shows it now & then...