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 becoming a protector for Capone. The conspicuous protection of Rudensky and other prisoners drew accusations from less friendly inmates, and fueled suspicion that Capone was receiving special treatment. No solid evidence ever emerged, but it formed part of the rationale for moving Capone to the recently opened Alcatraz Federal Penitentiary off the coast of San Francisco. On June 23, 1936, Capone was stabbed and superficially wounded by James C. Lucas. At Alcatraz, Capone's decline became increasingly evident as neurosyphilis progressively eroded his mental faculties. He spent the last year of his sentence in the prison hospital, confused and disoriented. Capone