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 on Palm Island, Florida in Biscayne Bay between Miami and Miami Beach. He never registered any property under his name. He did not even have a bank account, but always used Western Union for cash delivery, not more than $1,000. In an effort to clean up his image, Capone sponsored a soup kitchen in Chicago during the Depression. The protagonists of Chicago's politics had long been associated with questionable methods, and even newspaper circulation "wars", but the need for bootleggers to have protection in city hall introduced a far more serious level of violence and graft. Capone is generally seen