Two yuppies got out of an Italian restaurant totally drunk. One opened the wrong car at parking lot, noticing a dead body in the trunk. Policemen soon cut them loose and started investigating in victim's life. He was a bookie but not a traditional one: his company is placed oversea (Costa Rica) and he placed bets for wealthy people in the city. He was a real peace of work: he took advantage of a girl who owed him 25 grand and he used to mock his girlfriend (Emily Wing) by promising to marry her sooner or later. A colleague stole the murder weapon (a steak knife) from a restaurant in order to kill him after an argument; the perp embezzled money for his own purpose and the victim found it out. But what seemed to be an easy case for the prosecutors it's not a piece of cake at all...
The freak defense attorney since the beginning tried to get the jury's sympathy. He admitted the money was about to be used for the greater good (donation to Jewish organization for people crippled by terrorist attack) and some members of the Jury, as well as the judge, were actually Jews. McCoy and Southerlyn had to work hard in one of the longest trial in "Law & Order" franchise.