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
Capone (film) of April 27, 1926, Capone places a hit on Weiss for shooting Johnny, and he and his men ambush four of Weiss's men, plus a State's Attorney, at a Cicero inn in the hopes of killing Weiss along with them. Two of the men and the State's Attorney are shot dead. On listening to the news, however, it is revealed that Capone and his men did not kill Weiss, much to Capone's chagrin. Capone is brought before lawyer Robert E. Crowe, who decides to have Capone face a grand jury for organized murder, but Capone reveals that he paid the