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 would have been "hard pressed to beat three men to death with a baseball bat" and that he would have instead let an enforcer perform the murders. Hazelgrove further notes that Capone's location at the time was unknown and that while he was known to have attended a meeting during this time, he did not bring a baseball bat with him. On March 27, 1929, Capone was arrested by FBI agents as he left a Chicago courtroom after testifying to a grand jury that was investigating violations of federal prohibition laws. He was charged with contempt of court for feigning