Al Capone Mabel Walker Willebrandt recognized that mob figures publicly led lavish lifestyles yet never filed tax returns, and thus could be convicted of tax evasion without requiring hard evidence to get testimony about their other crimes. She tested this approach by prosecuting a South Carolina bootlegger. In 1927, the Supreme Court ruled in "United States v. Sullivan" that illegally earned income was subject to income tax; Justice Oliver Wendell Holmes Jr. rejected the argument that the Fifth Amendment protected criminals from reporting illegal income. The IRS special investigation unit chose Frank J. Wilson to investigate Capone, with the focus on his
Al Capone but Capone's lawyers incompetently failed to make the necessary timely objection; they ran a basically irrelevant defense of gambling losses. Judge Wilkerson allowed Capone's spending to be presented at very great length. There was no doubt that Capone "spent" vast sums but, legally speaking, the case against him centered on the size of his "income". Capone was convicted on October 17, and was sentenced a week later to eleven years in federal prison, fined $50,000 plus $7,692 for court costs, and was held liable for $215,000 plus interest due on his back taxes. The contempt of court sentence was served