In State v. Wilson, No. 2 CA-CR 99-0316 (memorandum decision filed Jan. 25, 2001), the Court concluded that Judge Banales had abused his discretion in granting the post-verdict judgment of acquittal on an erroneous legal basis. Wilson P22. Although the judge had found no "'substantial evidence upon which the jury could base a conviction for fraudulent scheme or artifice,'" that ruling was premised entirely on Judge Banales's erroneous legal interpretation of a durable power of attorney that had been admitted into evidence at trial. Id. at PP15, 19-22. The Court noted, however, that "the durable power of attorney, by its express terms, was not effective" at the time Wilson committed the act that gave rise to the charge--withdrawing $ 4,600 from the victim's bank account. Id. at P21.