Al Capone 11 years in federal prison. After conviction, he replaced his defense team with experts in tax law, and his grounds for appeal were strengthened by a Supreme Court ruling, but his appeal ultimately failed. Capone showed signs of syphilitic dementia early in his sentence and became increasingly debilitated before being released after eight years of incarceration. On January 25, 1947, Capone died of cardiac arrest after suffering a stroke. Al Capone was born in the Brooklyn borough of New York City on January 17, 1899. His parents were Italian immigrants Gabriele Capone (1865–1920) and Teresa Capone (née Raiola; 1867–1952). His
Tax evasion in the United States show (1) the existence of a tax deficiency (an unpaid federal tax), (2) an affirmative act constituting an evasion or attempted evasion of either the assessment or payment of that tax, and (3) willfulness (connoting the voluntary, intentional violation of a known legal duty). A genuine, good faith belief that one is not violating the Federal tax law based on a misunderstanding caused by the complexity of the tax law is a defense to a charge of "willfulness", even though that belief is irrational or unreasonable. A belief that the Federal income tax is invalid or unconstitutional is not a