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 wearing a blue pinstriped suit and tilted fedora is based on photos of Capone. His accent, mannerisms, facial construction, physical stature, and parodies of his name have been used for numerous gangsters in comics, movies, music, and literature. Capone has been portrayed on screen by: Actors playing characters based on Capone include: Al Capone Alphonse Gabriel Capone (; ; January 17, 1899 – January 25, 1947), sometimes known by the nickname "Scarface", was an American gangster and businessman who attained notoriety during the Prohibition era as the co-founder and boss of the Chicago Outfit. His seven-year reign as crime boss