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
Louis Capone leaders. In 1936, Capone participated in the murder of Joseph Rosen. Buchalter had previously ruined Rosen's trucking business and was now afraid that Rosen would implicate him in criminal activity. To protect himself, Buchalter ordered Rosen's murder. On September 13, 1936, Harry Strauss, Emanuel Weiss and James Ferraco shot Rosen 17 times in his Brooklyn candy store, killing him instantly. Capone identified the victim and worked out a plan for the gunmen. In 1939, Capone allegedly participated in the murder of Irving Penn. Buchalter had ordered Capone to plan the murder of Philip Orlovsky, a mobster who was cooperating with