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 (film) State's Attorney, and if he was taken to grand jury, the evidence would be presented, and the Chicago Police Department would look stupid for arresting Capone. The next morning, Capone and Iris go on a picnic, and after they lose Capone's bodyguards, they begin a romantic relationship. On September 20, 1926, Weiss and his men enact a drive-by shootout at a restaurant where Capone is. Capone is saved by his ambitious bodyguard Frank "The Enforcer" Nitti (Stallone). Identifying one of the men as Weiss, Capone retaliates by ordering a hit on Weiss and his men that night; two men from