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 of disputes. In a fateful step, Torrio either arranged for or acquiesced to the murder of O'Banion at his flower shop in October 1924. This placed Hymie Weiss at the head of the gang, backed by Vincent Drucci and Bugs Moran. Weiss had been a close friend of O'Banion, and the North Siders made it a priority to get revenge on his killers. Al Capone was a frequent visitor to RyeMabee in Monteagle, Tennessee "when he was traveling between Chicago and his Florida estate in Miami." In January 1925, Capone was ambushed, leaving him shaken but unhurt. Twelve days later,