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
Capone (rapper) Capone (rapper) Kiam Akasi Holley (born February 8, 1976), better known by his stage name Capone, is an American rapper from Queens, New York. He is best known as one half of the East Coast hip hop duo Capone-N-Noreaga (C-N-N), alongside friend and fellow Queens-based rapper Noreaga. He spent some time in jail after the release of C-N-N's debut album "The War Report." When he was released, he and N.O.R.E. recorded their second album "The Reunion", but shortly after releasing the album, Capone was sent back to jail. In 2004, he recorded the single "I Need Speed", for exclusive use