Al Capone Trial (1931)
  Excerpts from the Trial Transcript: Summation of Jacob Grossman (for prosecution)

Capone himself produced witnesses to show that he got revenue in these years. His defense witnesses said he lost large sums in race bets in four of those years. These losses totaled $217,000....

We find him living in Florida like a bejeweled prince in a palatial home. We find that he spent thousands of dollars without even thinking twice. We find him receiving thousands of dollars in telegraphic money orders from Chicago. Let's find out how Capone got all this money. He told Florida authorities, trying to get him out of the state, that he was a gambler, a realtor, a cleaner and presser and a dog race-track owner. He told questioners in Florida that Jake Guzik was his financial secretary. On his income of 'secretary,' Guzik has been convicted of income tax fraud. What about the income of his boss, Capone?....
Where did Capone get this money? At the start we find a man living on a fine estate in Florida, spending money like a baron and with the lavishness of an Indian prince.
We have heard of jewels, and fine furnishings--everything bought with cash.
The Florida people were interested in where all this money came from, and they asked Capone. He told them. He said he was a gambler in Cicero and Chicago and was in the real estate and cleaning and dyeing business and added that he had an interest in the dog tracks.
We see, furthermore, by going to his office in the Metropole or Lexington hotels that he was surrounded by an organization of men who use assumed names. When they moved into the Lexington Hotel these men wouldn't even use their own names. They pushed the register aside. Most of that organization appeared on the witness stand. You saw men that testified that when Capone called them and said "Come to my office," they went. He pulled a string and they came running. These witnesses could remember nothing save that Capone lost money.
The Florida people who came here to testify before you included some who fronted for Capone. There was Parker Henderson, who cashed Capone's checks for him and tried to disguise his handwriting when he did so....

There can't be the slightest doubt that this man had a fabulous income, and that he did not want to pay a tax or deal with the government. Finally he was cornered and came in with a special tax man and tried to settle up. Gentlemen, you have the privilege to put the stamp of disapproval on the conduct registered in this case.