The Punisher narrates to the Hand how he committed his first murder as a 10 year old. He witnessed the brutal killing of a couple at the hands of a well connected mafia member. The whole neighborhood simply ignored the attack and nothing happened to the killer the next day, even walking through the neighborhood normally. The young Frank Castle was haunted in his dreams and soon began to plan a way for revenge. He created napalm and doused the gangster with it and set him on fire, all the while wearing a Captain America mask to hide his identity.
From – The Punisher Vol. 13 #3