Wolcott Gibbs was an American editor, humorist, theatre critic, playwright and writer of short stories, who worked for The New Yorker magazine from 1927 until his death. He is notable for his 1936 parody of Time magazine, which skewered the magazine's inverted narrative structure. Gibbs wrote, "Backward ran sentences until reeled the mind"; he concluded the piece, "Where it all will end, knows God!" He also wrote a comedy, Season in the Sun, which ran on Broadway for 10 months in 1950–51 and was based on a series of stories that originally appeared in The New Yorker.

Time is an American news magazine based in New York City. It was published weekly for nearly a century. Starting in March 2020, it transitioned to every other week. It was first published in New York City on March 3, 1923, and for many years it was run by its influential co-founder, Henry Luce.