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
Frank Capone from a shop belonging to his North Side Gang rival, Dean O'Banion. Frank was interred at Mount Carmel Cemetery outside Chicago. The "Chicago Tribune" reported that the event was appropriate for, "...a fitting gentleman." Out of respect for his dead brother, Al Capone closed the gambling dens and speakeasies of Cicero for two hours during the funeral. Morgan Spector portrayed Frank Capone in the fourth season of the HBO television show "Boardwalk Empire". In the show, Frank is portrayed as charismatic and level-headed, often attempting to cool Al's temper. Frank Capone Frank Capone (July 16, 1895 – April 1, 1924)