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 in the city. Capone indulged in custom suits, cigars, gourmet food and drink (his preferred liquor was Templeton Rye from Iowa), and female companionship. He was particularly known for his flamboyant and costly jewelry. His favorite responses to questions about his activities were: "I am just a businessman, giving the people what they want"; and, "All I do is satisfy a public demand." Capone had become a national celebrity and talking point. He based himself in Cicero, Illinois after using bribery and widespread intimidation to take over town council elections, and this made it difficult for the North Siders to