Eliot Ness and the Untouchables have put a sizable dent in Al Capone's operation but they now find that legitimately produced alcohol is making it's way onto the illegal booze market. With the help of the Federal District Attorneys in Chicago and New York, they trace the liquor to Brawly Mills, a major food and beverage manufacturer located in the city of Brawley, New York. The president of the company, E. Carlton Duncan denies any wrong doing, as does his senior executive Brooks Wells. Ness however finds a connection to bootlegger and criminal Johnny Torrio who the agents recently killed in a liquor raid. Looking for any definitive tie between Duncan and the mobster, he finds that Duncan and Wells are actually assumed identities and that they may have met Torrio in prison fifteen years before.