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 Louis Capone Louis Capone (1896 – March 4, 1944) was a New York organized crime figure who became a supervisor for Murder, Inc. Louis Capone was not related to Al Capone, the boss of the Chicago Outfit. Born in Naples, Italy, Capone moved to New York City with his family and grew up in the Coney Island section of Brooklyn. As an adult, Capone moved to Brownsville, Brooklyn. Capone was described as a suave, well-groomed man who projected sympathy. He had watery blue eyes and a broken nose. Capone's legitimate business was a "pasticceria" (an Italian-style cafe serving coffee and