Bette Davis, George Brent and Ricardo Cortez star in this hard-hitting crime drama inspired by the government case against Al Capone. Unable to nail racketeer Alexander Carston (Cortez) for his criminal deeds, the Feds decided to indict him for tax evasion, but haven't the proof to convict him. Posing as a newspaper reporter, treasury agent Bill Bradford (Brent) woos gangland bookkeeper Julie Gardner (Davis) and get her to hand over the ledgers. Informed by a snitch that Bradford's a T-man and Gardner's agreed to testify, Carston takes steps to silence the dame who double-crossed and betrayed him. Based on a story idea by crime-reporter-turned-screenwriter Martin Mooney (Bullets or Ballots, Detour), Special Agent would be remade by Warner Bros. as Gambling on the High Seas, a 1940 programmer starring Jane Wyman, Wayne Morris and Gilber Roland.