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
Al Capone and threatened to arrest his family. He was charged with perjury for making these statements, but was acquitted after a three-day trial in July. In September, a Chicago judge issued a warrant for Capone's arrest on charges of vagrancy, and then used the publicity to run against Thompson in the Republican primary. In February 1931, Capone was tried on the contempt of court charge. In court, Judge James Herbert Wilkerson intervened to reinforce questioning of Capone's doctor by the prosecutor. Wilkerson sentenced Capone to six months, but he remained free while on appeal of the contempt conviction. Assistant Attorney General