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 II Al Capone II Al Capone II (born 1988) is a French Autre Que Pur-Sang ((AQPS), translated as "Other than Thoroughbred") steeplechaser. Sired by the Selle Français jumper, Italic, and out of the mare L'Oranaise, he is a full brother to The Fellow who won the 1991 Grand Steeple-Chase de Paris, the 1991 & 1992 King George VI Chase, and the 1994 Cheltenham Gold Cup. Al Capone II won the Prix Georges Courtois three out of four years between 1993 and 1996, finishing second in 1995. He also won the prestigious Grand Steeple-Chase de Paris in 1997 but gained worldwide recognition