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 (film) script. Fay Spain was cast off the strength of her performance in a TV play. Filming started 16 September 1958. "This isn't just another crime drama aimed at the sensational market," said Steiger. "I think its a good social document. It shows how an unscrupulous man can prey on society." Bosley Crowther in "The New York Times" commented that with so many old movies about Capone, it was uncertain whether a new one was needed, but that this film had the "modest justification" that "it has a strong documentary flavor and Rod Steiger is an odious skunk in the title