Set during the Great Depression and based in part on real characters and a series of historical events, Toughs follows the story of Loretto Jones as he finds his life intertwined with the fate of Vince Coll, a 23-year-old Irish gangster who for a brief moment rose to the level of a national celebrity during his war with Dutch Schultz, Owen Madden, and Lucky Luciano. Tagged "Mad Dog Coll" after killing five-year-old Michael Vengelli in a botched assassination attempt, Coll was the subject of a shoot-to-kill order issued by New York City Police Commissioner Edward P. Mulrooney, a $50,000 bounty offered by Dutch Shultz and Owen Madden, and $30,000 in reward money from by the Patrolmen's Benevolent Association and the city's newspapers. Loretto and Vince are bound to each other by years spent in an orphanage and on the streets, but in the summer of 1931, with Loretto in love with newly-divorced Gina Baronti, and Vince in thrall to the beautiful Lottie Kriesberger, their world of tough guys in tough times is hurtling toward disaster, and Loretto finds himself faced with impossible choices.