Al Capone $100,000 for 1928 and 1929, for instance. Hence, without any investigation, the government had been given a letter from a lawyer acting for Capone conceding his large taxable income for certain years. In 1931, Capone was charged with income tax evasion, as well as with various violations of the Volstead Act (Prohibition) at the Chicago Federal Building in the courtroom of Judge James Herbert Wilkerson. U. S. Attorney George E. Q. Johnson agreed to a deal that he hoped might result in the judge giving Capone a couple of years, but Judge Wilkerson had been aware of the deal all
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