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 but Capone's lawyers incompetently failed to make the necessary timely objection; they ran a basically irrelevant defense of gambling losses. Judge Wilkerson allowed Capone's spending to be presented at very great length. There was no doubt that Capone "spent" vast sums but, legally speaking, the case against him centered on the size of his "income". Capone was convicted on October 17, and was sentenced a week later to eleven years in federal prison, fined $50,000 plus $7,692 for court costs, and was held liable for $215,000 plus interest due on his back taxes. The contempt of court sentence was served