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
James Vincenzo Capone James Vincenzo Capone Richard James Hart (born Vincenzo Capone in Angri, Italy; March 28, 1892 – October 1, 1952) was the oldest brother of infamous Chicago gangster, Al Capone. Capone left home at age 16 and moved from Brooklyn to Nebraska, ostensibly to join a circus. He worked to lose his Brooklyn accent and tried to disguise his Italian ancestry as well. He enlisted in the United States Army in World War I, served in France, and earned a commission as a lieutenant. After the war, Capone legally changed his name to Richard James Hart, partly in honor of his