yup.. any tank will cycle. The reason people say that 1 gallons and lower won't cycle is if you are practicing proper husbandry (ie doing the daily necessary water changes required for that small a tank) it will make it impossible for a cycle to work.
When you have tanks that a bigger and thus require less frequent water changes it makes it easier for the cycle to take place.
If you were to let a 1 gallon tank sit and only do small partial water changes it would in fact cycle. The problem is that with the small amount of water and concentrations of ammonia and nitrite would probably kill your fish because its just too small (not enough oxygen etc in the water to support a fish and still be cycled)... if that makes any sense.
But even if you do the proper water changes on a one gallon.. over a LONG period of time the bacteria will develop somewhat... just not enough to reduce the frequency of water changes.