Fox News correspondent Nate Foy reports on the closing arguments from the defense and prosecution in the NY v. Trump trial on ‘Special Report.’

An expired crime that’s no crime at all. A mysterious secondary crime that was shrouded incognito. A lying witness and convicted perjurer who is also a thief. That is the sum and substance of the inane criminal case brought against former President Donald Trump in a Manhattan courtroom.

It came into full focus during closing arguments on Tuesday as lead defense attorney Todd Blanche pierced the veil of this charade of a trial by dismantling nearly every aspect of District Attorney Alvin Bragg’s farcical prosecution.

"President Trump is innocent," declared Blanche. "He did not commit any crimes. The district attorney did not meet the burden of proof. Period."

If there is a victim in this sordid saga, it is Trump. A greedy ex-porn star, Stormy Daniels, extorted money as the 2016 presidential election approached. The candidate’s then-lawyer, Michael Cohen, capitulated by forking over cash in exchange for a non-disclosure 8 years ago. There is nothing illegal about that transaction, and evidence is compelling that he did it all on his own.

NY V TRUMP: PROSECUTION SAYS THEY HAVE PRESENTED 'POWERFUL EVIDENCE' AGAINST FORMER PRESIDENT

Undeterred, prosecutors conjured up a mythical set of crimes by claiming that when Trump Organization accountants booked reimbursements to Cohen in a computer ledger as "legal expenses," they were falsifying private business records, an expired misdemeanor multiplied by 34 invoices in a contemptible act called "count stacking."

But as Blanche explained to the jury, "the bookings were accurate." Cohen was recompensed for his legal work in negotiating a lawful contract and the associated legal costs incurred. His compensation also included more conventional legal services rendered.

District Attorney Alvin Bragg has deprived Trump of a fair trial by robbing him of his due process rights guaranteed under the Fourteenth Amendment. Is anyone really surprised?

Bragg’s legal theory that voters were somehow defrauded in a conspiracy to influence the 2016 election is nonsensical, argued Blanche. The booking entries occurred in 2017, the year after the presidential contest ended. It’s factually impossible to influence an election when it is over. Regardless, there was no credible evidence that Trump had anything to do with the accounting methods or even knew about them. Why would he? He was the CEO, not the bookkeeper.

On that basis alone, jurors should acquit. Who exactly was defrauded? Voters who had already voted? The government which received full payment on all taxable income? The Federal Election........

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