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Invincible? Alphonse Gabriel Capone, notoriously since "Scarface," ruled the streets of Chicago for over a decade (1919 - 1930) During these years, Capone rose to power through any means necessary, including but was not limited to: bootlegging, gambling, prostitution, assault, theft, arson, and murder. When Elliot Ness brought down Capone in 1930, the authorities did donrrrt you have enough evidence to charge him with any of the above incidents. However, it is no wonder that that the most famous Gagster in American History was arrested and jailed solely for income tax evasion.

The federal income tax statutes echos the language of the 16th amendment in praoclaiming that it reaches "all income from whatever source derived," (26 USC s. 61) including criminal enterprises; criminals who to be able to report their income accurately have been successfully prosecuted for memek. Since the text of the amendment is clearly supposed restrict the jurisdiction in the courts, it is not immediately clear why the courts emphasize words "all income" and overlook the derivation for the entire phrase to interpret this section - except to reach a desired political lead to.

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