Al Capone spending. The key to Capone's conviction on tax charges was proving his income, and the most valuable evidence in that regard originated in his offer to pay tax. Ralph, his brother and a gangster in his own right, was tried for tax evasion in 1930. Ralph spent the next three years in prison after being convicted in a two-week trial over which Wilkerson presided. Capone ordered his lawyer to regularize his tax position. Crucially, during the ultimately abortive negotiations that followed, his lawyer stated the income that Capone was willing to pay tax on for various years, admitting income of
Frank Capone with mobster John Torrio. By 1918, Torrio had moved to Chicago to help a relative defend his rackets, and Torrio soon asked Al and later Frank to join him there. By 1920, Torrio had taken charge of the South Side Gang and the Prohibition era had started. As the gang increased in power and wealth, so did Al and Frank. In 1923, Chicago voters elected a new mayor, William Dever, who proceeded to crack down on Torrio, the Capone brothers, and their South Side Gang. In response, Torrio tasked Al with creating speakeasies, brothels, and illegal gambling dens in Cicero,