McCarthy is a character person; he writes about real people with humanity in their hearts, but as in real life, are never perfect. In Win Win, lawyer Mike Flaherty (Paul Giamatti) might need legal representation himself before his solution to money problems turns sour.

Mike, whose business is not prospering, also coaches wrestling at the local high school, mainly because he loves the sport. Home life is fine, for his wife Jackie (Amy Ryan) takes respectable care of him and their two girls, which gives Mike even more reason to feel the pinch of bringing home the bacon.

When Mike’s client Leo (Burt Young) begins to experience bouts of dementia and is about to fall under state care, Mike steps up to the plate as his official guardian. His decision is based somewhat on a real concern for Leo, but the fact that the job also comes with a monthly paycheck was never far from Mike’s mind as well. Another source of income also excites his secretary Shelly (Nina Arianda) because the boiler in their office has been making banging noises for months.

The problem with Mike’s arrangement involves agreeing to keep Leo in his own home, which is where he wanted to be. However, realizing that wouldn’t work because of his time constraints, Mike puts Leo in a care facility. Even though Leo is unhappy, Mike visits often and brings Leo whatever he wants.

Everything seems fine until Kyle (Alex Shaffer), Leo’s young grandson shows up in town. He’s a lost soul reeling from his mother’s drug addiction and wayward ways. He had expected to stay with his grandfather, but now that’s out of the question, so Mike and Jackie agree to let him stay in their basement.

In a short time Mike’s fellow coach Vigman (Jeffrey Tambor) and best friend Terry (Bobby Cannavale) convince him to get Kyle in school and on the wrestling team. As Kyle begins to meld into a real family, his life starts to show promise -- with the lad thinking about actual goals. That’s until he learns the truth about why Mike put Leo in a home and didn’t allow him to go back to his own house. Things get worse when Kyle’s mom Cindy (Melanie Lynskey) shows up and ruins everything for Kyle -- even threatening to send Mike to jail.

The entire cast in this film is first rate. There’s a lot of humor in the story, some from Terry dealing with his recent divorce but also from Mike, and who better to serve many facets of a character than Giamatti? Ryan lends her character the patience of a loving wife, and a forgiving spirit when needed at just the right time. A surprise standout in the movie is Shaffer, who was plucked right from a high school wrestling team to audition and won his first role in a film. He embodies every emotion that keeps Kyle real -- anger, sorrow, betrayal, trepidation. This young man appears destined for a long Hollywood career.

McCarthy pens his stories like making a cake. The batter, though tasty enough by itself, serves a much bigger purpose. McCarthy takes ordinary people we can relate to, throws hurdles in their paths and takes them on a journey with an end as sweet as frosting on a cake.

Win Win should leave everyone who likes sports, drama and comedy happy that they went to see it. 

(Released by Fox Searchlight and rated: “R” for language.)

Review also posted at www.reviewexpress.com.