Knish v. Stine

MEMORANDUM OF LAW & ORDER

DAVIS, District Judge.

I. INTRODUCTION

This matter is before the Court on Petitioner’s Motion to Alter or Amend Judgment pursuant to Fed.R.Civ.P. 59(e), on the grounds that a recently issued Eighth Circuit opinion renders erroneous this Court’s October 22, 2004 Order dismissing his 28 U.S.C. § 2241 petition for a writ of habeas corpus.

II. BACKGROUND

On January 17, 2003, Petitioner Knish pleaded guilty to Tax Evasion and Aiding and Abetting in violation of 26 U.S.C. § 7201 and 18 U.S.C. § 2. On June 9, 2003, Petitioner was sentenced to twenty-four months in prison. His…