Al Capone concurrently. New lawyers hired to represent Capone were Washington-based tax experts. They filed a writ of habeas corpus based on a Supreme Court ruling that tax evasion was not fraud, which apparently meant that Capone had been convicted on charges relating to years that were actually outside the time limit for prosecution. However, a judge interpreted the law so that the time that Capone had spent in Miami was subtracted from the age of the offences, thereby denying the appeal of both Capone's conviction and sentence. Capone was sent to Atlanta U.S. Penitentiary in May 1932, aged 33. Upon his
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