Report Unearthed In Daniel Smith’s Death (PEOPLE)

PEOPLE magazine has unearthed a Bahamian police report from the investigation into the death of Smith?s son Daniel. The report includes startling new revelations that throw heat on Anna Nicole?s long time companion Howard K. Stern in the run up to the March 26 formal inquest into Daniel?s death.

Many of the statements in the report come from Ford Shelly, the son in law of Ben Thompson the South Carolina developer who is embroiled in a legal battle over ownership to the home in which Anna lived in the Bahamas.

In Shelley?s statements to police, uncovered by PEOPLE, he claimed Stern found drugs in Daniel?s things following the 20 year olds death and later flushed them down the toilet.

Stern allegedly told Shelley he helped Anna Nicole with her drugs because the model feared she would overdose if she self-administered. Shelley also told police that Stern told him Methadone was kept in Anna Nicole?s room.

PEOPLE notes that the report also included interviews with Anna Nicole. The model allegedly told police she did not know Daniel was using ?drugs of any kind, [other] than the one prescribed by Dr. [Sandeep] Kapoor.?

A nurse quoted in the report found two pills in a bed Stern slept in. The pills were determined to be Carisoprodol, a muscle relaxant and Methadone

Furthermore, People reports the police report included interviews with private investigator Jack Harding from California. Harding told authorities Daniel once told him he was concerned about the ?kind of persons? Anna Nicole had around her. He added Daniel ?felt that her associates were taking advantage of her,? PEOPLE reports .

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Howard K. Stern came under criticism this week after a Florida court Judge branded him an ?enabler? of Anna Nicole Smith?s drug use.

Meanwhile Bonnie Stern, Howard?s sister has released a statement to Access Hollywood about the portrayal of her brother.

?My brother Gary and I are physically sickened and deeply disturbed by the false innuendos and unfounded accusations being made about our brother, Howard K. Stern,? she said. ?This all comes at a time when he should be afforded the opportunity to grieve for the devastating loss of two of the most important people in his life.

?Howard cared for and loved both Daniel and Anna Nicole with all his heart and soul. He is a wholeheartedly dedicating himself to ensure two things ? that Anna Nicole received [an] honorable and dignified burial in the Bahamas beside her beloved son, Daniel as she expressly desired, [and] continuing to provide Dannilynn (sic) with love, care and support that she so richly deserves.?

Friend and Hollywood publicist Michael Levine also released a statement in defense of Howard.

?I know Howard K. Stern and the smear jargon being used against him is inconsistent with the young attorney that I met over a decade ago,? he said. ?It seems that many of the people making the accusations are doing it for profit or media attention.?