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Off the Record was a pretty standard single panel comic without any recurring characters that ran for quite a long time, from 1935 to 1984. I haven't been able to find that much information on it. The Lambiek Comiclopedia says the comic was started by Carl Kuhn, and taken over later by the artist of the strip you see here, Ed Reed. Lambiek has no page for Kuhn, however. Wikipedia has no page dedicated to the strip or either of those artists, but it is in the list of newspaper comic strips and also mentions Kuhn. Allan Holtz's encyclopedic reference guide American Newspaper Comics lists Ed Reed as the original creator and has no mention of Kuhn. He also says he has strips in his collection from the early 40's, presumably signed only by Reed, so even if Kuhn had started the strip he wasn't the main producer of it for the majority of its run. The rest of the internet is fairly silent on the matter, especially on the existence of a cartoonist named Carl Kuhn. I do know of Charles Kuhn, who created the comic strip Grandma, but I haven't been able to find any Carls with that last name. I wonder where Lambiek got that information from. A mystery for another time.
I have much less to say about this particular strip than I do its creators. I just like it and think it's cute. Happy Boxing Day, everybody.