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
Louis Capone New York, which were all denied. On March 4, 1944, Louis Capone went to the electric chair at Sing Sing Prison in Ossining, New York. Capone had no final words. He was followed by Weiss and Buchalter, who also were executed. Capone was buried in Holy Cross Cemetery in Flatbush, Brooklyn. In the 1960 film "Murder, Inc.", Capone was portrayed by Lou Polan. Louis Capone Louis Capone (1896 – March 4, 1944) was a New York organized crime figure who became a supervisor for Murder, Inc. Louis Capone was not related to Al Capone, the boss of the Chicago Outfit.