Mugshot of Alphonse Capone following his 1930 arrest on charges of tax evasion

Revenue Agent RALPH HERRICK: I think it is only fair to say that any statements which are made here, which could be used against you, probably would be used.

LAWRENCE MATTINGLY, Capone's tax lawyer: Insofar as Mr. Capone can answer any questions without admitting his liability to criminal action, he is here to cooperate with you and work with you.

HERRICK: What records have you of your income, Mr. Capone-do you keep any records?

CAPONE: No, I never did,

HERRICK: Any checking accounts?

CAPONE: No, sir.

HERRICK: How long, Mr. Capone, have you enjoyed a large income?

CAPONE: I never had much of an income.

HERRICK: I will state it a little differently-an income that might be taxable?

CAPONE: I would rather let my lawyer answer that question.

MATTINGLY: Well, I'll tell you. Prior to 1926, John Torrio, who happens to be a client of mine, was the employer of Mr. Capone, and up to that point it is my impression that Mr. Capone's income wasn't there. He was in the position of an employee, pure and simple. That is the information I get from Mr. Torrio and Mr. Capone.

WILSON: Have you ever filed income tax returns?

CAPONE: No.

WILSON: What was your marital status during the years under question-were you married?

CAPONE: Absolutely.

WILSON: Any children?

CAPONE: Yes, one.

WILSON: How old?

CAPONE: Twelve.

WILSON: For the years mentioned, did you buy or sell any real estate?

CAPONE: No, sir.

WILSON: Did you furnish any money to purchase real estate which was placed in the name of others?

CAPONE: I would rather let my lawyer answer that question.

MATTINGLY: I have no objection to answering that question. Mr. Capone bought a piece of property in Miami, Florida, in the name of his wife in the year 1928.

WILSON: Did you furnish the money to pay for that property?

CAPONE: Yes.

WILSON: What was the purchase price of that property?

CAPONE: $10,000 cash, $30,000 mortgage.

WILSON: What was the source of the money you used to make your cash payment?

CAPONE: I would rather let my lawyer answer that question.

[Mattingly objected to the question, and Wilson rephrased it.].

WILSON: Did you purchase any securities during the years under consideration?

CAPONE: No, I never had anything like that.

WILSON: Did you have any brokerage accounts in your own name?

CAPONE: No.

WILSON: Did you have any brokerage accounts under an assumed name?

CAPONE: No.

WILSON: Did your wife or relatives have any brokerage accounts, or did they purchase any securities?

CAPONE: I would rather not answer that question.

WILSON: Are you interested in any way in the Roosevelt Securities Company?

CAPONE: No.

WILSON: Roosevelt Finance Company?

CAPONE: No.

WILSON: Do you care to give us any statement of your assets and liabilities' at the present time?

CAPONE: My lawyer is taking care of all that.

WILSON: Have you any record of the monies which you might have spent for expenses during the four years under review?

CAPONE: No. I have no records whatsoever.

WILSON: You employed several attorneys during the four years under review-have you any idea as to the fees you paid them?

CAPONE: I would .rather let my lawyer answer that question.

WILSON: Were your financial transactions, particularly disbursements, usually handled in currency?

CAPONE: Yes.

WILSON: You have no canceled checks or check stubs?

CAPONE: No.

WILSON: What did you do with your money--carry it on your person?

CAPONE: Carried it on my person.

MATTINGLY: After Mr. Capone leaves and this interview is over, I should like to discuss this matter with you gentlemen, probably make some arrangement suitable to your convenience.

HERRICK: I know you spoke of going to Florida or somewhere. Then you mean you can start this morning, taking this matter up?

MATTINGLY: Yes. I should like to spend Easter with my family in Florida, and I had thought, gentlemen, that it might be possible to postpone this until next week, but that is a matter for you to decide.

HERRICK: It is a matter that we all want cleaned up, and, if possible, I think it would be desirable to make a start on it. If we have to defer it later, there isn't any disposition on our part to keep you away from your family over Easter, but it seems to me that the quicker we get started on it, the better it will be.


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