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 illness to avoid an earlier appearance. In May 1929, Capone was sentenced to a prison term in Philadelphia's Eastern State Penitentiary; he was convicted within 16 hours of being arrested for carrying a gun during a trip there. A week after his release in March 1930, Capone was listed as the number one "Public Enemy" on the unofficial Chicago Crime Commission's widely publicized list. In April 1930, Capone was arrested on vagrancy charges when visiting Miami Beach; the governor had ordered sheriffs to run him out of the state. Capone claimed that Miami police had refused him food and water