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033559P.pdf   08/16/2005  United States  v.  Jim Guy Tucker
   U.S. Court of Appeals Case No:  03-3559
   Eastern District of Arkansas   
   [PUBLISHED] [Loken, Author, with Fagg and Bye, Circuit Judges] 
   Prisoner case -habeas. Even if Tucker operated on misconception as to 
   the provision of the Tax Code which would ultimately apply, he was still 
   guilty of conspiring to impede the IRS in collecting tax due on the sale of 
   a cable system; determination as to which version of 18 U.S.C. Sec. 1374 
   applied only affected the amount of restitution and did not affect Tucker's 
   guilt or guilty plea.