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 second time to Velma Pheasant. They had no children and divorced in March 1938. Ralph was placed in charge of the Chicago Outfit's bottling plants during Prohibition. The Outfit was attempting to monopolize non-alcoholic beverages and soft drinks (specifically ginger ale and soda water, commonly used in mixed drinks) during this period when the sale of alcohol was banned. Ralph Capone made large profits for the Outfit and became the dominant soft drink vendor other than Coca-Cola during the 1933 World's Fair. In April 1930, the elder Capone was included in Frank J. Loesch's Chicago Crime Commission "Public Enemies" list.