For the reasons indicated in its reasoning, the lower court upheld the first instance judgment that acquitted the Defendants on the primary charges of this case on the ground that there is no proof of a crime.

Even if examining the record, the lower court did not err by misapprehending the legal doctrine regarding offset against delegation in embezzlement, or by misapprehending the rules of evidence, or by misapprehending the facts contrary to the rules of evidence, or by failing to exhaust all necessary deliberations or by failing to exhaust due diligence.

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.