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
Frank Capone Frank Capone Frank Capone (July 16, 1895 – April 1, 1924) was a Chicago mobster who participated in the attempted takeover of Cicero, Illinois by his brother Al Capone's criminal organization. Frank's other brother, Ralph Capone, worked in the businesses with Al and him. Born Salvatore Capone, Frank was the son of Gabriele Capone (1865-1920), an Italian immigrant who settled with his wife Teresa Raiola (1867-1952) in New York City in 1894. Besides Al, Frank had another brother who became a mobster, Ralph Capone. Growing up in New York, both Frank and Al became involved in the Five Points Gang