U.S. Attorney's report on Tom Pendergast, Inmate #55295, which records Higgins' defense attorneys, summarizes the charges, and notes the sentence imposed. The report records as aggravating circumstances obstruction of justice, suborning perjury, and evidence of income tax violation in other years, though "proof only goes back to 1927." Judge Merrill Otis and U.S. Attorney Maurice M. Milligan both recommend against parole.
Report from Internal Revenue Service Special Agent Rudolph H. Hartmann submitted to the warden of the U.S. Penitentiary at Leavenworth, regarding Tom Pendergast, Inmate #55295. The report describes Pendergast's charges, convictions, and sentencing, as well as detailing the circumstances of his income tax evasion. The report also mentions that Pendergast may be subject to additional charges stemming from the investigation into R.