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 11 years in federal prison. After conviction, he replaced his defense team with experts in tax law, and his grounds for appeal were strengthened by a Supreme Court ruling, but his appeal ultimately failed. Capone showed signs of syphilitic dementia early in his sentence and became increasingly debilitated before being released after eight years of incarceration. On January 25, 1947, Capone died of cardiac arrest after suffering a stroke. Al Capone was born in the Brooklyn borough of New York City on January 17, 1899. His parents were Italian immigrants Gabriele Capone (1865–1920) and Teresa Capone (née Raiola; 1867–1952). His