Ralph Capone He was Public Enemy #3. His younger brother Al, was Public Enemy #1. Following Al Capone's conviction for tax evasion in 1931, Ralph Capone remained with the Outfit. He hosted several high-level Outfit conferences from his brother's residence in Palm Island, Florida. As the manager of Chicago's Cotton Club, Capone was reportedly involved in syndicate gambling and vice districts. In 1932, he was also convicted of tax evasion and served three years. In many ways, the elder Capone was a front man for the Outfit. Authorities once described him as an "elder statesman" of the Outfit. In 1950, the United
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