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 the last years of his life at his mansion in Palm Island, Florida, spending time with his wife and grandchildren. On January 21, 1947, Capone had a stroke. He regained consciousness and started to improve, but contracted pneumonia. He suffered a cardiac arrest on January 22. On January 25, Capone died in his home, surrounded by his family. He wаs originally buried at Mount Olivet Cemetery (Chicago). In 1950, Capone's remains, along with those of his father and brother Salvatore, were moved to Mount Carmel Cemetery in Hillside, Illinois. According to Guy Murchie Jr, from the "Chicago Daily Tribune", 33