U.S. Attorney's report on Otto P. Higgins, Inmate #55996-L, which records Higgins' defense attorney, summarizes the charges, and notes the sentence imposed. The report notes that the income Higgins is charged with evading taxes on was received from "protected gamblers and other forms of organized vice." U.S. Attorney Richard K. Phelps recommends against parole, while Judge J. C.
U.S. Attorney's report on Otto P. Higgins, Inmate #55996-L, recording Higgins' defense attorney, summarizing the charges, and noting that "the aggravating circumstances are that the income unreported by this prisoner was derived form the lowest and worst elements of the organized underworld of Kansas City." U.S. Attorney Richard K. Phelps reports that local mobster Charles Carollo is a suspected associate, and recommends against parole. Judge J. C. Collet does not concur, noting that this conviction is Higgins' first offense.