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 (film) 1919: A young Al Capone arrives to work for mob boss Johnny Torrio. He meets Torrio's top man, "Big Jim" Colosimo, who runs business and politics in the First Ward while secretly on Torrio's payroll. Prohibition is enacted a year later, causing Torrio and other gangsters like Dean O'Banion, George "Bugs" Moran and Earl "Hymie" Weiss to compete for profits in bootleg liquor and beer. Torrio's rivals conspire to have Colosimo and his henchmen killed. A reform mayor is elected, so Torrio and Capone change their base of operations to Cicero, a few miles away. Capone also has O'Banion killed