The Owl, Ominous Overlord Of Crime! The crooked business man named the Owl has just been taken to court over tax fraud, and so he hires Nelson & Murdock to represent him. When Foggy initially turns him down, Matt takes the case instead. However, when the Owl doesn't show up for his court case, Murdock decides to investigate in his guise of Daredevil to find out what his wayward client is up to. However, his search turns up dry and so he returns to work to sort out business, and send Karen home for the night. Later, leaving the office as Daredevil, Matt suddenly notices that there are people in the next office and realizes it's the Owl and some of his thugs. Daredevil battles them, until Karen shows up to pick up her purse which she left behind. The Owl's men then grab Karen and hold her hostage. Surrendering, Daredevil and Karen are taken to the Owl's Arie base, where Daredevil breaks loose and fights the Owl and his men once more. Chasing the Owl out of his own base, the Owl tries to escape in a boat but Daredevil attacks him there and knocks him overboard, where Daredevil believes that he's drowned. Returning to shore, Daredevil switches to Matt Murdock and waits for the police to come and round up the crooks and free Karen.