Whitmer

Appellant Jeffrey Allen Whitmer challenges his convictions on 20 counts of grand theft and 20 counts of making false financial statements. He contends he was unlawfully convicted of grand theft and making false financial statements; in addition, he maintains that his judgment of conviction must be reversed due to insufficiency of the evidence, instructional error, sentencing error, and ineffective assistance of counsel.

In our original opinion (People v. Whitmer (Cal.App.)), we determined that appellant had shown reversible error only with respect to certain counts of making false financial statements. In rejecting appellant’s other contentions, we concluded that under People v. Bailey (1961) 55 Cal.2d 514 [ 11 Cal.Rptr. 543 , 360 P.2d 39 ] (Bailey), a defendant may be convicted of multiple counts of grand theft based on separate and distinct acts of grand theft committed pursuant to a single scheme. Because other appellate courts had adopted a contrary interpretation of Bailey , we urged the Supreme Court to clarify the holding in Bailey .

After granting appellant’s petition for review, the Supreme Court limited its review to our determination regarding Bailey . In…