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 Ralph Capone Ralph "Bottles" Capone, Sr., (January 12, 1894 – November 22, 1974) was a Chicago mobster and an older brother of Al Capone and Frank Capone. Ralph Capone got the nickname "Bottles" not from involvement in the Capone bootlegging empire, but from his running the legitimate non-alcoholic beverage and bottling operations in Chicago. Further family lore suggests that the nickname was specifically tied to his lobbying the Illinois Legislature to put into law that milk bottling companies had to stamp the date that the milk was bottled on the bottle. He was most famous for being named by the