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 He was called "Snorky" by his closest friends, a term for a sharp dresser. Capone married Mae Josephine Coughlin at age 19 on December 30, 1918. She was Irish Catholic and earlier that month had given birth to their son Albert Francis "Sonny" Capone. Capone was under the age of 21, and his parents had to consent in writing to the marriage. By all accounts, the two had a happy marriage despite his gang life. At about 20 years of age, Capone left New York for Chicago at the invitation of Johnny Torrio, who was imported by crime boss James