U.S. Attorney's report for Robert Emmet O'Malley, Inmate #55296, which notes that he is being investigated for contempt of court and recommends against parole. O'Malley was sentenced to one year and one day in the U.S. Penitentiary at Leavenworth for tax evasion.
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.