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 (song) on tenor saxophones, Raymond Harper and Baba Brooks on trumpets, Junior Nelson on trombone, Ernest Ranglin on guitar and bass, Jah Jerry Haynes on guitar, Gladstone Anderson on piano and Drumbago (Arkland "Drumbago" Parks) on drums. The few lyrics are provided by Buster in an MC style. AllMusic credits the song with giving a sense of attitude to the 2 Tone movement and as such, it was sampled by the Specials in their 1979 song "Gangsters". The B side was "One Step Beyond", also released on the 2 Tone label in 1979, by Madness. "Al Capone", when heard by a