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
Ralph Capone Chicago Crime Commission "Public Enemy Number Three" when his brother Al was "Public Enemy Number One". Born Raffaele James Capone in a small town named Angri in the Campania region of Italy, near Mount Vesuvius, he was the second son of Gabriele and Teresa (nee Raiola) Capone. He arrived in America on a ship named "Werra" on June 18, 1895 with his older brother Vincenzo and mother Teresa, entering via Ellis Island. His father Gabriele had come to the United States by the way of Canada, six months previously. They settled in Brooklyn, living near the Navy yards. On September