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        ESTATE OF MACEO v. COMMISSIONER
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            Docket Nos. 55506, 55709, 63933, 63934.
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            <p>Estate of Sam Maceo Deceased, Edna Sedgwick Maceo Plitt, Independent Executrix, and Sam Serio, Independent Executor, and Edna Sedgwick Maceo Plitt, Individually, et al.
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<h4><PAGE VOL="23" REPORTER="T.C.M." NO="260"/> <BOLD>[Memorandum Findings of Fact and Opinion]</h4>
<p>FISHER, Judge:</p>
<p>These consolidated proceedings involve the determination of deficiencies in income tax and additions to tax as follows:</p>
<pre>
             Estate of Sam Maceo, Deceased, et al.,
                        Docket No. 55506

                                       Additions to Tax
                                         I. R. C. 1939

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        STATE v. WHITE
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            (CC 041136028; CA A128491; SC S055672).
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            <p>346 Or. 275</p>
            
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            <p>STATE of Oregon, Respondent on Review,
v.
Ricky Lashawn WHITE, aka Ricky Leshawn Booker, aka Ricky Leshawn White, aka Jermaine Marcell, Petitioner on Review.</p>
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                <p><span class="at"><PAGE VOL="211" REPORTER="P.3d" NO="249"/> Robin A. Jones, Senior Deputy Public Defender, Salem, argued the cause and filed the brief for petitioner on review. With her on the brief was Peter Gartlan, Chief Defender, Office of Public Defense Services.</span></p>
                
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<p>BALMER, J.</p>
<p>The issue in this criminal case is whether, under ORS 161.067(1), the trial court should have merged defendant's guilty verdicts for two counts of second-degree robbery that arose out of the same criminal episode. One count was based on ORS 164.405(1)(a) (robbery while purporting to be armed with a dangerous weapon), and the other was based on ORS 164.405(1)(b) (robbery when aided by the actual presence of another person). The Court of Appeals affirmed...</p>
                    
                    
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