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 illness to avoid an earlier appearance. In May 1929, Capone was sentenced to a prison term in Philadelphia's Eastern State Penitentiary; he was convicted within 16 hours of being arrested for carrying a gun during a trip there. A week after his release in March 1930, Capone was listed as the number one "Public Enemy" on the unofficial Chicago Crime Commission's widely publicized list. In April 1930, Capone was arrested on vagrancy charges when visiting Miami Beach; the governor had ordered sheriffs to run him out of the state. Capone claimed that Miami police had refused him food and water