California, United States of America
The following excerpt is from People v. Rickman, B256268 (Cal. App. 2015):
People v. Neder (1971) 16 Cal.App.3d 846, explained the pertinent difference between the crimes of theft and forgery. "The essential act in all types of theft is taking. If a certain amount of money or property has been taken pursuant to one plan, it is most reasonable to consider the whole plan rather than to differentiate each component part. [Citation.] The . . . crime of forgery, however, is not concerned with the end, i.e., what is obtained or taken by the forgery; it has to do with the means, i.e., the act of signing the name of another with intent to defraud and without authority, or of falsely making a document, or of uttering the document with intent to defraud." (Id. at pp. 852-853.)
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