Chicago, Summer 1931. Nick Acropolis is the new bookmaker in town, his territory is Illinois and the 6 surrounding states; he covers bets on horse racing, boxing matches, ball games, everything. By August, his operation is $2-million per month. And so Eliot Ness and his Untouchables are on the case; Enrico Rossi has a wiretap on one of Nick's betting parlors, run by Sully Hinds. Nick and his boys pay a visit to their bookkeeper, Louis Manzak, who is Nick's brother-in-law. Louis embezzled 200 grand of Nick's money, to make a side-bet on a boxing match, and lost.