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 arrival at Atlanta, the Capone was officially diagnosed with syphilis and gonorrhoea. He was also suffering from withdrawal symptoms from cocaine addiction, the use of which had perforated his nasal septum. Capone was competent at his prison job of stitching soles on shoes for eight hours a day, but his letters were barely coherent. He was seen as a weak personality, and so out of his depth dealing with bullying fellow inmates that his cellmate, seasoned convict Red Rudensky, feared that Capone would have a breakdown. Rudensky was formerly a small-time criminal associated with the Capone gang, and found himself