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 people died as a consequence of Al Capone. Capone is one of the most notorious American gangsters of the 20th century and has been the major subject of numerous articles, books, and films. Particularly, from 1925 to 1929, shortly after Capone relocated to Chicago, he enjoyed status as the most notorious mobster in the country. Capone cultivated a certain image of himself in the media, that made him a subject of fascination. His personality and character have been used in fiction as a model for crime lords and criminal masterminds ever since his death. The stereotypical image of a mobster