Page:Summary Report of Al Capone for the Bureau of Internal Revenue.djvu/3

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SI-7065-F
 

Counts nine to twelve, inclusive, cover the year 1927 and charge the defendant with the wilful attempt to evade and defeat an income tax (and the payment of the tax) in the sum of $45,557.76 imposed by the Revenue Act of 1926 on a net income of $218,056.04 earned by the defendant during the calendar year 1927.

Counts thirteen to seventeen, inclusive, cover the year 1928. Count thirteen charges that the defendant wilfully failed to make a return of income (a misdemeanour) for that year. Counts fourteen to seventeen, inclusive, cover the year 1928 and charge the defendant with the wilful attempt to evade and defeat an income tax (and the payment of the tax) in the sum of $25,887.72 imposed by the Revenue Act of 1928 on a net income of $140,535.93 earned by the defendant during the calendar year 1928.

Counts eighteen to twenty-two, inclusive, cover the year 1929. Count eighteen charges that the defendant wilfully failed to make a return of income (a misdemeanour) for that year. Counts nineteen to twenty-two, inclusive, cover the year 1929 and charge the defendant with the wilful attempt to evade and defeat an income tax (and the payment of the tax) in the sum of $15,817.76 imposed by the Revenue Act of 1928 on a net income of $103,999.00 earned by the defendant during the calendar year 1929.

The felonies charged are in violation of Sections 1114 (b) of the Revenue Act of 1926 and 146 (b) of the Revenue Act of 1928, and the misdemeanours charged are in violation of Section 146 (a) of the Revenue Act of 1928.

The important facts upon which the tax indictments were based are as follows: The defendant, during the years 1924 to 1929, inclusive, was a partner in a syndicate or partnership engaged in illicit profit-making enterprises. The defendant was the leader of the syndicate and received one-sixth of the net profits from its activities. During the years in question the defendant's net earnings from the sources indicated included the following:

For the year 1924 - $ 123,102.89
For the year 1925 - 257,285.98
For the year 1926 - 195,676.00
For the year 1927 - 218,056.04
For the year 1928 - 140,535.93
For the year 1929 - 103,999.00
Total net income for the six years $1,038,655.84


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