In Anchorage v. Baxley, 946 P.2d 894 (Alaska App. 1997) the Court reiterated the rule that "in determining whether the trial court's ruling was a judgment of acquittal, the appellate court 'must determine whether the ruling of the judge, whatever its label, actually represents a resolution, correct or not, of some or all of the factual elements of the offense charged.'" The Court also acknowledged that a "dismissal on legal grounds that does not require resolution of the factual elements of an offense ... does not amount to a judgment of acquittal, regardless of its timing or the label attached thereto."