Nightclub owner Steve Larwitt sees his empire of investments collapse as he faces tax evasion charges and attacks by rivals. Believing Steve will be safer in prison for one year, his wife, Brenda, testifies against him on advice from his lawyer, Slant Kolma, who is in love with her. After Steve receives 10 years in Alcatraz, Brenda moves to be near him and avoids advances of airplane builder Tim Nolan, who knows nothing about her past.

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