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) films like "Baby Face Nelson" (1957). J. Edgar Hoover criticised the film and a proposed movie about Pretty Boy Floyd was dropped. However in 1957 Lindley Parons and John Burrows announced they would make a film about Al Capone for Allied Artists. Jack De Witt was assigned to write the script. The script was worked on by Mal Wald and Henry Greenberg who were known for doing true life stories, including an episode of "Climax!" about Albert Anastasia. Rod Steiger was cast in the lead. He had been reluctant to play the lead but was persuaded once he read the