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 When Al was 11, the Capone family moved to 38 Garfield Place in Park Slope, Brooklyn. Capone showed promise as a student, but had trouble with the rules at his strict parochial Catholic school. His schooling ended at the age of 14, after he was expelled for hitting a female teacher in the face. He worked at odd jobs around Brooklyn, including a candy store and a bowling alley. During this time, Capone was influenced by gangster Johnny Torrio, whom he came to regard as a mentor. Capone initially became involved with small-time gangs that included the Junior Forty Thieves