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
National Museum of Crime & Punishment a Firearms Training Simulator (F.A.T.S.) similar to that utilized by the FBI. The main floor was devoted to a staged crime scene investigation of a simulated murder. Visitors to the museum were guided through the process of solving the crime through forensic science techniques, including ballistics, blood analysis, finger printing and foot printing, and dental and facial reconstruction. The museum included a mock police station with a booking room, celebrity mug shots, police line-up, lie detector test, prisoners' art and jail-made weapons and escape tools, and a re-creation of the jail cell of Al Capone at the Eastern State Penitentiary