Daniel Smith's inquest is currently in the works and the findings are a bit disturbing. Toxicology reports are claiming that the amount of drugs found in his system were mostly likely the "result of intentional ingestion".

Hern further claimed that, while he could not know for certain whether he did so deliberately or unintentionally, the large amount of drugs taken by Daniel in such a short amount of time - ”a onetime dosage of four pills rather than one, possibly diluted in a drink - ”lent itself to "a high degree of probability" that the overdose of drugs was "an intentional ingestion."
"Based on the amount in the stomach, it was not an attempt to get high," he said. "It was enough to kill him, with some left over unabsorbed. If what was in his blood hadn't killed him, the remainder would have continued its toxic effect."

Howard K. Stern also is getting brought up as a witness is claiming to have seen him flush pills down the toilet shortly after they found Daniel dead.

While on the stand, however, Shelley did admit to witnessing an incident involving pills and Stern shortly after the boy's death. Shelley claimed he saw the attorney and former Anna Nicole confidante found two pills in the pocket of a pair of pants belonging to the recently deceased Smith.
"He walked into the bathroom and flushed the two pills," he said. "I asked Howard what he had done and Howard said he 'took care of a problem.'"

Poor Daniel. If it was true that it was an intentional overdose, how disgusting of Howard to flush the pills. Who would have even thought to do that? My gut reaction would be to tend to the body, not to fix the scene. May they all rest in peace.