NEW YORK — Former President Donald Trump is on trial in New York in a $250 million civil lawsuit that could alter the personal fortune and real estate empire that helped propel Trump to the White House.
Trump, his sons Eric Trump and and Donald Trump Jr., and other top Trump Organization executives are accused by New York Attorney General Letitia James of engaging in a decade-long scheme in which they used "numerous acts of fraud and misrepresentation" to inflate Trump's net worth in order get more favorable loan terms. The trial comes after the judge in the case ruled in a partial summary judgment that Trump had submitted "fraudulent valuations" for his assets, leaving the trial to determine additional actions and what penalty, if any, the defendants should receive.
The former president has denied all wrongdoing and his attorneys have argued that Trump's alleged inflated valuations were a product of his business skill.
Here's how the news is developing. All times Eastern:
Nov 22, 5:22 PM EST
Judge and clerk subject to daily threats, official says in filing to support gag order
An attorney for Judge Arthur Engoron also filed in support of the gag order in Donald Trump's civil fraud trial, arguing that violent threats have increased since the gag order was lifted.
The limited gag order, which prohibited Donald Trump and his attorneys from publicly commenting about Engoron's staff, was issued by the judge last month after Trump posted about the judge's law clerk on social media. Judge David Friedman of the appellate division's First Department stayed the order on Thursday, citing constitutional concerns over Trump's free speech rights.
Engoron's filing includes a report from Charles Hollon of the Judicial Threats Assessment Unit of the New York State Court System’s Department of Public Safety. According to the report, Engoron and his principal law clerk, Allison Greenfield, have been inundated with credible, violent and antisemitic threats since Trump began criticizing Greenfield.
"The threats against Justice Engoron and Ms. Greenfield are considered to be serious and credible and not hypothetical or speculative," Hollon wrote in report.
Greenfield has been the victim of daily doxing of her personal email address and phone number, receiving dozens of calls, emails and social media messages daily, according to Hollon. Approximately half the harassing messages have been antisemitic, according to Greenfield.
In the report, Hollon wrote that Engoron was the subject of credible threats before the trial had started, but Trump's Oct. 3 Truth Social post directed at Greenfield exponentially increased the number of threats directed at her.
The report included multiple examples of voicemails that were left on the telephone in Engoron’s chambers.
Hollon said the messages have created an "ongoing security risk" for Engoron, his staff and family, but that the gag order had been effective in lowering the number of threats.
“The implementation of the limited gag orders resulted in a decrease in the number of threats, harassment and disparaging messages that the judge and his staff received,” Hollon said in the report. “However, when Mr. Trump violated the gag orders, the number of threatening, harassing and disparaging messages increased.”
Engoron’s lawyer, Lisa Evans, said the threats detailed in Hollon's affirmation justify the gag order, which functions as a reasonable limit on free speech.
"The First Amendment does not prohibit courts from limiting speech that threatens the safety of the court’s staff," Evans wrote.
Trump's reply to the filing is due on Nov. 27, after which the First Department will decide whether to fully lift the gag order.
Nov 22, 4:53 PM EST
NY AG argues for limited gag order in court filing
A lawyer for New York Attorney General Letitia James, in a court filing Wednesday, argued in favor of maintaining the judge's limited gag after an appeals court temporarily lifted the order last week.
The limited gag order, which prohibited Donald Trump and his attorneys from publicly commenting about Judge Arthur Engoron's staff, was issued by the judge last month after Trump posted about the judge's law clerk on social media. Judge David Friedman of the appellate division's First Department stayed the order on Thursday, citing constitutional concerns over Trump's free speech rights.
James' court filing Wednesday alleges that Trump and his lawyers continue to harass Engoron’s law clerk "as part of an improper tactic to disrupt trial and undermine the proceedings."
James said the gag order is a necessary and "exceedingly limited restraint" to protect Engoron’s staff, and Trump’s lawyers failed to prove that attacks on judicial staff during a trial are protected by the First Amendment.
"A speedy denial is necessary to ensure the safety of [the] Supreme Court's staff and the integrity and the orderly administration of the proceedings through the end of the trial," James wrote, describing Trump's attacks as "extraordinary and dangerous."
Arguing that Trump has engaged in a "pattern" of attacking civil servants involved in proceedings against him, James cited his attacks on the former lieutenant governor of Georgia, as well as officials in his federal election interference case. She also mentioned Trump’s renewed attacks against the clerk over the last week since the gag order was lifted, including calling for her prosecution, sharing an article suggesting she engaged in drug use, and describing her as "crooked and highly partisan."
Trump's lawyers have defended such attacks as constitutionally protected speech and argued that Engoron failed to articulate how the attacks present a "clear and present danger" to the clerk.
Trump personally sued Engoron last week using a provision of state law called Article 78, which is generally used to challenge New York government agencies. Trump unsuccessfully attempted to use an Article 78 proceeding on the eve of the trial to delay the proceeding; however, his most recent attempt successfully resulted in a temporary stay of the gag order.
Trump's reply to the filing is due on Nov. 27, after which the First Department will decide whether to fully lift the gag order.
Nov 21, 3:27 PM EST
Court adjourns for extended Thanksgiving break
After two days of testimony for the defense, former Trump Organization controller Jeff McConney stepped off the witness stand.
Judge Arthur Engoron then adjourned court until Monday.
When court resumes after the Thanksgiving break, the defense plans to call two Trump Organization executives, followed by several Deutsche Bank employees.
Nov 21, 3:01 PM EST
McConney suggested that Eric Trump review 2021 statement
Former Trump Organization controller Jeff McConney, on cross-examination, testified that he thought Eric Trump should review his father's statement of financial condition in 2021.
"You thought Eric Trump should review the statement of financial condition?" state attorney Andrew Amer asked after showing McConney his notes indicating "Eric should review SOFC."
"That was my thought," McConney said.
When Eric Trump testified, he described the statements as the responsibility of the Trump Organization's accountants.
"I never had anything to do with the statement of financial condition," Eric Trump testified, before partially walking back his statement to say, regarding notes that McConney requested from him, "I don't think that it ever registered it was for a personal statement of financial condition."
Nov 21, 2:39 PM EST
McConney says overvaluation of Trump’s penthouse was incorrect
Former Trump Organization controller Jeff McConney, testifying for the defense, said that he overvalued Donald Trump's penthouse apartment by over $100 million because he relied on an incorrect email.
Judge Arthur Engoron determined in his partial summary judgment that the penthouse was overvalued by as much as $200 million because it was falsely listed as being three times larger than its actual size.
To get to that value, McConney said relied on a Trump Organization broker who falsely represented the apartment was 30,000 square feet.
"I would rely on him. I figured he knew the property a lot better than I did," said McConney, who added that he never spent considerable time in the apartment.
The Trump Organization lowered the value of the penthouse by more than $200 million in 2017 after a Forbes magazine article exposed the error.
McConney's testimony came before he broke down on the stand at the end of his direct examination.
Nov 21, 12:52 PM EST
'I don't remember,' McConney says about Mar-a-Lago valuation
Earlier in his testimony, before breaking down on the witness stand, longtime Trump Organization controller Jeff McConney drew a blank when asked why Trump's Mar-a-Lago property was valued in Trump's statements of financial condition as a private residence rather than a social club -- a central allegation levied by the New York attorney general.
The property was valued in excess of $500 million on the basis that it could be sold as a private residence -- despite Trump signing a deed in 2002 with the National Trust for Historic Preservation that exclusively limited the property to being used as a club. The Palm Beach County Assessor subsequently appraised the market value of the club at less than $28 million, significantly lowering Trump's tax burden.
"I don't remember off the top of my head," how the property ended up being valued on Trump's financial statements as a residence, McConney said, confirming that was the case.
He testified that he could not remember having a specific conversation with outside accounting firm Mazars USA about the approach to valuing Mar-a-Lago.
While McConney could not recall why the decision to value the property as a private residence was made, he said that he used a reasonable approach to determining a price-per-acre based on nearby property sales. He said that their comparable property approach resulted in a $50 million decrease in value between 2014 and 2015.
"Our intention was always to reflect as best we could the value of these properties," McConney said.
Nov 21, 12:30 PM EST
Ex-controller, frustrated with probes, breaks down on stand
Former Trump Organization comptroller Jeff McConney broke down on the witness stand during his testimony for the defense, saying that it's "just really frustrating" to have his decades of accounting work called into question by investigators.
McConney, said he felt proud of his years at the Trump Organization and testified that he "felt comfortable" with his contributions to Trump's statements of financial condition that are at the center of the case.
"I feel proud of what I did. Numbers don't represent fully what these assets are worth," McConney said.
He threw up his hands and choked up after defense attorney Jesus Suarez asked him why he no longer worked at the Trump Organization. McConney ticked off the list of subpoenas, depositions and investigations he has been part of, and said "I just couldn't do it anymore."
McConney described working at the Trump Organization as being like working with family, and said he "got to do a lot of things that a normal accountant wouldn't be able to do," like takes trips to Atlantic City, attend coworkers' weddings and work on "The Apprentice."
"I just wanted to relax and stop being accused of misrepresenting assets of the company I've been working for," McConney said. "To be hit with a negative comment every time is just really frustrating."
McConney briefly held his head down, wiped his eyes and quietly sobbed. "I'm sorry," he said.
"Mr. McConney, you OK or you need a couple of minutes?" Judge Arthur Engoron asked.
McConney declined to take a break.
Nov 21, 12:19 PM EST
Appraisals didn't necessary equate to value, controller says
Longtime Trump Organization controller Jeffrey McConney, in response to the New York attorney general's allegations that the Trump Organization ignored multiple appraisals that would have significantly decreased the value of their assets, testified that some appraisals had specific purposes outside of valuing properties.
"They are done for a specific purpose," McConney said, acknowledging that some appraisals valued overall properties while others were specifically ordered for limited tax purposes.
"Just because an appraisal was done, does not mean it reflects the value of that property," McConney said, explaining that appraisals related to conservation easements were "not done to value the property."
McConney appeared to acknowledge that the Trump Organization choose to ignore a 2015 appraisal that valued its 40 Wall Street property at $540 million, while Trump valued the property in his financial statement at $735 million.
"We didn't think this valuation property reflected what the building was worth," McConney said.
Asked if the Trump Organization provided the appraisal to their outside accountant Donald Bender of Mazars USA, McConney responded, "If he wanted them, he could have had them."
Nov 21, 8:45 AM EST
Former controller scheduled to conclude testimony
Former Trump Organization controller and co-defendant Jeffrey McConney is set to return to the witness stand to conclude his testimony this morning.
When he returned to the stand as a witness for the defense yesterday, he testified that he relied on the firm's accountants at Mazars USA to put together the statements of financial condition that are at the center of the case, continuing what appears to be the defense's strategy of placing responsibility on outside accountants.
"Whatever he asked for, we would do," McConney said of longtime Mazars accountant Donald Bender.
McConney is the only witness scheduled to testify before the court takes an extended Thanksgiving break. Once his testimony concludes, the court is set to adjourn until it resumes on Monday following the holiday.
Nov 20, 6:04 PM EST
McConney says he corrected inflated value of Ivanka's apartment
The Trump Organization's longtime controller testified that he overvalued Ivanka Trump's apartment in her father's statement of financial condition before correcting the mistake after it was flagged.
New York Attorney General Letitia James alleges that a penthouse apartment rented by Ivanka Trump was valued in Donald Trump's financial statement at $45 million in 2014 and 2015, despite the apartment's rental agreement including an option to purchase the apartment for $14 million.
From 2016 onward, the value of the penthouse in Trump's statements dropped back down the actual buyout price of $14 million, "per rental agreement."
Asked about the change during his testimony today, McConney acknowledged the correction, claiming he did not know about the provision in the rental agreement.
McConney said that once outside accountant Donald Bender of Mazars USA flagged the issue, he promptly made the change in Trump's financial statement.
McConney concluded his testimony for the day and is set to return to the witness stand Tuesday morning.
Nov 20, 4:41 PM EST
Controller testifies he relied on outside accountants
With an overwhelming number of entities to track in addition to numerous other responsibilities, the Trump Organization's longtime controller Jeffrey McConney said he relied on outside accountants to put together Trump's statements of financial condition.
While the statement took up a portion of his time between July and October each year, McConney testified that he otherwise spent "very little time" on the financial statements that underpin the attorney general's case.
The descriptions of each entity in the statements, and the disclaimers, largely remained the same year after year, according to McConney.
"A lot of this was Gerald Rosenblum's writing," he said about the section describing Trump Tower, referring to a late Mazars USA accountant.
"Whose words are those?" defense attorney Jesus Suarez said about a disclaimer that said that the value of "Donald J. Trump's worldwide reputation" was not considered in the statement.
"Mazars," McConney responded.
He added that Trump would make any change that Mazars recommended and largely followed the lead of then-Mazars accountant Donald Bender when modifying the statement.
"If [Bender] had items that he needed on the statement to change, we made the change," McConney said.
Nov 20, 3:45 PM EST
Controller denies keeping documents from outside accountants
Longtime Trump Organization controller Jeffrey McConney, a defendant in the attorney general's case, denied withholding any documents from the company's outside accountants -- appearing to contradict testimony from Mazars USA accountant Donald Bender.
"We provided him everything he needed," McConney said, adding that Bender could request any document he wanted from the Trump Organization.
McConney, testifying for the defense, added that Bender also could directly communicate with individuals in the Trump Organization to directly ask questions during the process of organizing Trump's financial statements that are at the center of the case.
"Bender would come in and talk to anyone he wanted," McConney said.
When Bender testified last month during the state's case, he said that he directly asked McConney if the company had more appraisals, to which McConney responded, "That's all we have."
"They were not giving us all the documents that we needed, potentially, to compile the compilation," Bender testified.
Asked about the allegation on the witness stand, McConney denied he withheld anything from Bender.
"Did you ever hide anything from Donald Bender?" defense attorney Jesus Suarez asked.
"No," McConney responded.
Nov 20, 2:56 PM EST
Co-defendant Jeffrey McConney returns to stand
Forty-five days after he began his testimony as the third witness in the state's case, former Trump Organization controller and co-defendant Jeffrey McConney has returned to the witness stand for the defense.
When he testified last month, McConney -- who was the primary person responsible for the valuations in Trump's statement of financial statements between 2011 and 2017 -- struggled to recall specific details about the preparation of the financial documents, though he acknowledged he took direction from Eric Trump about the value of a Westchester golf course.
This afternoon, after asking some preliminary questions about McConney's biography, defense attorney Jesus Suarez began asking McConney pointed questions about Mazars USA accountant Donald Bender, another witness in the state's case.
"Whatever he asked for, we would do," McConney said about Bender's role in the process of compiling Trump's financial statement.
Nov 20, 12:55 PM EST
Defense expert gave inconsistent testimony, state attorney claims
State attorney Andrew Amer began his cross-examination of defense expert David Miller by highlighting that his testimony appeared to contradict Miller's own expert report.
During his direct examination, Miller was asked if he has ever seen any insurance underwriters rely on media outlets when reviewing their surety programs.
"Prior to this, no," Miller responded, referencing how underwriters at Zurich cited articles from Forbes and USA Today in their 2021 annual review of Trump's policies.
However, Miller's own report acknowledged that "some underwriters do not require financials and instead use their experience and other means (such as Forbes and USA Today) to satisfy their underwriting needs."
When Amer suggested that the finding in Miller's report appeared to directly contradict his testimony, the defense objected.
"It seems completely inconsistent. What am I missing?" Judge Arthur Engoron responded.
Miller clarified that he has seen underwriters cite external sources like media reports; however, the Zurich document was the first time he specifically saw Forbes and USA Today cited as sources.
Nov 20, 11:44 AM EST
Insurer backed Trump to guard relationship with broker, expert says
Defense witness David Miller, an expert in insurance underwriting, testified that the Zurich insurance company worked with the Trump Organization largely to protect its relationship with their broker, AON Risk Solutions.
"The relationship with AON was very important, and keeping business intact was very important," Miller said about Zurich, which he said made a "business decision" to insure the Trump Organization's properties.
The testimony appears to be a move to weaken the New York attorney general's allegation that the Trump Organization used their inflated financial statements to get progressively favorable surety terms.
Judge Arthur Engoron was skeptical to qualify Miller as an expert before he relented to the defense's request.
"I don't see why you're an expert in what was just said," Engoron said after Miller spent 20 minutes listing his professional experience.
Both Engoron and state attorney Andrew Amer, who called the testimony a "waste of time," criticized Miller's ability to testify about the decisions made by Zurich and AON.
Nov 20, 10:46 AM EST
Defense's case running ahead of schedule
The defense’s case will likely conclude one week ahead of schedule, according to defense attorney Clifford Robert.
Based on the remaining witnesses, the defense team is now planning to rest its case by Dec. 8.
Once the defense rests its case, the New York attorney general has an opportunity to present a rebuttal case, followed by closing arguments from both sides.
Nov 20, 9:59 AM EST
James says Trump's expert witnesses are 'friends and golf buddies'
Week 8 of Donald Trump's fraud trial resumes this morning with the defense's sixth expert witnesses.
Apart from the testimony of Donald Trump Jr., the defense's case last week largely relied on multiple experts who supported the claim that asset valuation is more of an art than a science.
Similar to the state's lone expert witness, who was paid $350,000 for his testimony, Trump's expert witnesses during the first week of the defense's case were paid a hefty fee for testifying -- while others testified as a professional courtesy to Trump. Expert witness Gary Giulietti acknowledged his personal friendship with the former president, while Steven Witkoff said he had donated over $2 million to Trump's presidential campaign.
New York Attorney General Letitia James noted those connections in a social media post.
"Several of these experts are longtime friends and golf buddies of Donald Trump. One had donated millions of dollars to Donald Trump's campaign and his son even got married at Mar-a-Lago," she said.
Nov 20, 8:56 AM EST
With no gag order, Trump continues to assail judge, clerk
With his limited gag order temporarily lifted on Thursday, Trump is continuing to rail against his civil fraud trial on social media, calling for the prosecution of New York Attorney General Letitia James, Judge Arthur Engoron, and Engoron's law clerk.
Describing the case as a "horribly handled persecution of a political opponent," Trump alleged that Engoron himself committed fraud by undervaluing his assets in his pretrial ruling, and that his clerk and James were complicit in the case.
"The World is watching this illegal Witch Hunt," Trump wrote.
Describing Engoron's clerk as a "co-judge" and "highly partisan," Trump's posts over the weekend were the second and third time the former president took aim at the clerk since an appeals court temporarily lifted the gag order preventing him from attacking Engoron's staff. In both posts, Trump explicitly mentioned the clerk by name.
Engoron on Friday denied Trump's request for a mistrial, which alleged bias on the part of the the judge, writing in his ruling, "As I have made clear over the course of this trial, my rulings are mine, and mine alone. There is absolutely no 'co-judging' at play."
Nov 17, 4:14 PM EST
Judge denies Trump's request for mistrial
Judge Arthur Engoron denied Donald Trump's request for a mistrial, describing the defendants' arguments as "nonsensical," "disingenuous," and "utterly without merit."
Engoron rejected the motion without hearing any arguments from the New York Attorney General, who earlier this week requested that an extended briefing be scheduled.
"I cannot sign a proposed order to show cause that is utterly without merit, and upon which subsequent briefing would therefore be futile," Engoron wrote in his ruling.
Across a four-page order, Engoron sharply disagreed with the allegations from the defendants that he was engaging in "co-judging" with his law clerk.
"As I have made clear over the course of this trial, my rulings are mine, and mine alone. There is absolutely no 'co-judging' at play," Engoron said.
Addressing his principal law clerk's political donations, which the judge said she has largely made in order to purchase tickets to functions while pursuing elected judicial office, Engoron called out the defendants for failing to acknowledge the "applicable unambiguous ethical guidelines" that permit such donations. He similarly dismissed the idea that his clerk attending events sponsored by political organizations implies that she supports any position taken by those groups.
"Such arguments are nonsensical; and in any event, they are a red herring, as my Principal Law Clerk does not make rulings or issue orders -- I do," Engoron said in his ruling.
Court was subsequently adjourned for the day.
Nov 17, 2:20 PM EST
Defense expert questions insurance company's due diligence
The due diligence conducted by the Trump Organization's insurance company amounted to nothing more than "airballs and witchcraft," according to the defense's underwriting expert Gary Giulietti.
Giulietti's testimony appeared to cast doubt on the extent to which the Zurich Insurance Group scrutinized Trump's financial documents that are at the center of the case.
In a deposition that was played earlier in court, Zurich insurance underwriter Claudia Mouradian said she relied on assurances that the Trump Organization's $6 billion in assets were supported by appraisals.
"They should have asked if they wanted it," Giulietti testified, adding that Zurich's approach of relying on media reports about Trump's net worth was "inconsistent" with industry standards.
Giulietti acknowledged that he had an ongoing business relationship with Trump, including making $1.2 million in commissions from the company in 2022. A personal friend of Trump, Giulietti confidently defended his business record on the stand.
"You're sort of insulting me aren't you?" he said after state attorney Andrew Amer, on cross-examination, questioned his qualifications as an expert witness. "There's no one like me in the industry."
He later said he was sorry for his response.
"I would like to apologize to the counsel. Not my style," he told Amer.
Nov 17, 12:06 PM EST
Defense expert appears to contradict his own findings
The cross examination of the defense's real estate expert, which was expected to last at least two hours, ended abruptly after he appeared to contradict his own findings in the expert report he had compiled.
Steven Laposa testified yesterday that he believed the attorney general's report was "flawed" because it was based on the market value of Trump's assets, rather than their investment value, which could be much higher.
Minutes into his cross-examination, state attorney Louis Solomon requested that Laposa read the second sentence of the notes section of Donald Trump's statement of financial condition.
"Assets are stated at their estimated current values," the note said, referring to the properties' market value.
"First time I've seen this," Laposa responded after reading the note, which supported the attorney general's contention that the valuations were indeed based on market values.
"You wrote a report accusing the attorney general of bias" by using market values, Solomon lectured Laposa, prompting a sustained objection from the defense.
Solomon's cross-examination of Laposa concluded after the exchange.
Nov 17, 4:14 PM EST
Judge denies Trump's request for mistrial
Judge Arthur Engoron denied Donald Trump's request for a mistrial, describing the defendants' arguments as "nonsensical," "disingenuous," and "utterly without merit."
Engoron rejected the motion without hearing any arguments from the New York Attorney General, who earlier this week requested that an extended briefing be scheduled.
"I cannot sign a proposed order to show cause that is utterly without merit, and upon which subsequent briefing would therefore be futile," Engoron wrote in his ruling.
Across a four-page order, Engoron sharply disagreed with the allegations from the defendants that he was engaging in "co-judging" with his law clerk.
"As I have made clear over the course of this trial, my rulings are mine, and mine alone. There is absolutely no 'co-judging' at play," Engoron said.
Addressing his principal law clerk's political donations, which the judge said she has largely made in order to purchase tickets to functions while pursuing elected judicial office, Engoron called out the defendants for failing to acknowledge the "applicable unambiguous ethical guidelines" that permit such donations. He similarly dismissed the idea that his clerk attending events sponsored by political organizations implies that she supports any position taken by those groups.
"Such arguments are nonsensical; and in any event, they are a red herring, as my Principal Law Clerk does not make rulings or issue orders -- I do," Engoron said.
Nov 17, 2:20 PM EST
Defense expert questions insurance company's due diligence
The due diligence conducted by the Trump Organization's insurance company amounted to nothing more than "airballs and witchcraft," according to the defense's underwriting expert Gary Giulietti.
Giulietti's testimony appeared to cast doubt on the extent to which the Zurich Insurance Group scrutinized Trump's financial documents that are at the center of the case.
In a deposition that was played earlier in court, Zurich insurance underwriter Claudia Mouradian said she relied on assurances that the Trump Organization's $6 billion in assets were supported by appraisals.
"They should have asked if they wanted it," Giulietti testified, adding that Zurich's approach of relying on media reports about Trump's net worth was "inconsistent" with industry standards.
Giulietti acknowledged that he had an ongoing business relationship with Trump, including making $1.2 million in commissions from the company in 2022. A personal friend of Trump, Giulietti confidently defended his business record on the stand.
"You're sort of insulting me aren't you?" he said after state attorney Andrew Amer, on cross-examination, questioned his qualifications as an expert witness. "There's no one like me in the industry."
He later said he was sorry for his response.
"I would like to apologize to the counsel. Not my style," he told Amer.
Nov 17, 12:06 PM EST
Defense expert appears to contradict his own findings
The cross examination of the defense's real estate expert, which was expected to last at least two hours, ended abruptly after he appeared to contradict his own findings in the expert report he had compiled.
Steven Laposa testified yesterday that he believed the attorney general's report was "flawed" because it was based on the market value of Trump's assets, rather than their investment value, which could be much higher.
Minutes into his cross-examination, state attorney Louis Solomon requested that Laposa read the second sentence of the notes section of Donald Trump's statement of financial condition.
"Assets are stated at their estimated current values," the note said, referring to the properties' market value.
"First time I've seen this," Laposa responded after reading the note, which supported the attorney general's contention that the valuations were indeed based on market values.
"You wrote a report accusing the attorney general of bias" by using market values, Solomon lectured Laposa, prompting a sustained objection from the defense.
Solomon's cross-examination of Laposa concluded after the exchange.
Nov 17, 10:51 AM EST
Judge limits testimony about 'trophy properties'
The defense's real estate expert Steven Laposa resumed his testimony this morning by testifying about Donald Trump's "trophy properties."
Under questioning from the defense, Laposa explained that certain unique and iconic properties could be classified as trophy properties, which are generally purchased by a smaller pool of real estate investors. Trump's lawyers have claimed that the former president's assets include multiple trophy properties that were undervalued in his financial statements.
When Laposa attempted to describe how trophy properties are generally valued differently compared to normal buildings, state attorney Louis Solomon objected to the line of questioning, calling it a "waste of time."
Judge Arthur Engoron sustained the objection.
Nov 17, 8:58 AM EST
Trump touts defense witnesses' testimony
Following the fourth full day of testimony from witnesses for the defense Thursday, Donald Trump took to social media overnight to tout his case.
The former president posted that defense witnesses have "conclusively" proven that his financial statements were conservative and adequately disclosed, while claiming that New York Attorney General Letitia James and Judge Arthur Engoron "knowingly, substantially, & outrageously" devalued his assets.
After criticizing Engoron's law clerk in a post last night, Trump's latest posts do not reference the clerk, who Trump was previously prohibited from mentioning under the limited gag order that was temporarily lifted yesterday.
Nov 16, 8:51 PM EST
With gag order lifted, Trump blasts judge's clerk online
Hours after an appeals court temporarily lifted a gag order that prohibited Donald Trump from commenting about court staff in his civil fraud trial, the former president criticized Judge Arthur Engoron's law clerk on social media.
Describing the gag order as "Ridiculous and Unconstitutional," Trump applauded the appeals court for its decision and described Engoron's clerk as "politically biased and out of control."
Engoron issued the limited gag order after Trump made a false social media post about the clerk last month. This evening's post marked the first time Trump has explicitly mentioned her since then.
Trump also attacked New York Attorney General Letitia James, calling her a "worldwide disgrace," and his former attorney Michael Cohen, who testified against him during the trial.
Nov 16, 5:55 PM EST
Engoron ends day without addressing gag order
After attentively watching the testimony of the defense's real estate expert Steven Laposa, Judge Engoron adjourned court for the day without referencing the stay of his limited gag order issued this afternoon by an appellate court.
The judge's clerk, Allison Greenfield -- who was the subject of Trump's false social media post that triggered Engoron's limited gag order last month -- remained in her regular seat next to the judge after the ruling came down.
Court will resume with Laposa back on the stand Friday.
Nov 16, 5:38 PM EST
Real estate expert describes NY AG's approach as 'flawed'
The New York attorney general's approach to valuing Donald Trump's properties was "flawed," according to testimony from the defense's real estate expert Steven Laposa.
Laposa said that the attorney general's complaint relied on a market value analysis of Trump's properties, rather than the investment value of the assets, which would consider the asset's value based on an individual's investment requirements instead of market norms.
"In my opinion, it's flawed," Laposa said about the attorney general's findings.
Judge Arthur Engoron appeared attentive during Laposa's testimony, overruling an objection from the state that would have limited the scope of his testimony.
"I want to hear what he says about evaluations," Engoron said.
Nov 16, 4:19 PM EST
Defense teams applauds lifting of gag order
Defense attorney Alina Habba, speaking to reporters outside court, said that an appellate judge's decision to temporarily stay Judge Engoron's limited gag order on Donald Trump would allow the defense team to continue raising issues with the conduct of Engoron's clerk, Allison Greenfield.
Habba also said she saw no reason to advise Trump to refrain from attacking Greenfield now that the gag order has been stayed -- despite Judge Engoron's concerns about his staff facing threats.
"There is not a day that I don't get a threat. It's just part of the game," Habba said. "If I put something out on social media, and I get a threat for it, which has happened to me every single day, I don't get to cry."
"Ms. James is continuing to disparage my client," Habba said, referring to New York Attorney General Letitia James, who filed the lawsuit against Trump. "And they were grasping at straws for a reason to say that the president should be gagged. There was no reason."
James did not ask for the gag order, which was issued by Judge Engoron last month out of concern for the safety of his staff after Trump posted on social media about Greenfield.
Nov 16, 4:00 PM EST
Responses to gag order stay due by Wednesday
New York Attorney General Letitia James and representatives for Judge Arthur Engoron have until Wednesday to file a response to the appellate judge's stay of the limited gag order imposed last month on Donald Trump by Engoron, according to the appellate judge's order.
Trump's reply is then due on Nov. 27 before the appellate court decides whether to fully lift the gag order. The civil fraud trial is expected to wrap up in mid-December.
Engoron's "gag orders entered during the non-jury trial in the underlying proceeding are unconstitutional, and sanctions imposed there under are in violation of the Judiciary Law and Rules of this court," Trump's attorneys said in arguing for the order to be lifted.
Oral arguments about the gag order were presented at a separate courthouse from the courtroom where Trump's civil trial is taking place. Engoron, who is hearing testimony from an expert witness, has not commented on the decision.
Nov 16, 3:10 PM EST
Appeals court temporarily lifts Trump gag order
A New York appeals court has temporarily lifted the limited gag order imposed on Donald Trump by Judge Arthur Engoron.
Judge David Friedman of the appellate division's first department ruled from the bench after a brief oral argument.
The judge stayed the limited gag order, citing constitutional concerns over Trump's free speech rights.
"Considering the constitutional and statutory rights at issue, an interim stay is granted," Judge Friedman said in a handwritten order.
The gag order was imposed by the Engoron last month after Trump posted about the judge's law clerk on social media.
Nov 16, 2:51 PM EST
Trump seeks emergency stay of limited gag order
Attorneys for Donald Trump have filed an emergency application for a stay of the limited gag order issued by last month Judge Engoron, asking that an appeals court annul and vacate the gag order and fines imposed against him.
Trump has been fined on two occasions, for a total of $15,000, after making statements referencing the judge's clerk, and the judge recently extended the gag order to apply to lawyers in the case.
Trump's lawyers argue that the gag order is an unconstitutional violation of Trump's freedom of speech, which they say Engoron has used as a "unfettered license to inflict public punishments on a defendant for the defendant's out-of-court statements."
"As applied to President Trump, it also prevents a presidential candidate from commenting on the public conduct and possible ethical violations of a critical member of Justice Engoron's chambers," Trump's lawyers wrote.
Engoron has said the gag order is meant to protect his staff from violence, noting that his chambers has received hundreds of threatening phone calls, messages, and packages over the course of the trial. While Trump's lawyers described Engoron's desire to protect his staff as "understandable," they argue the gag order is too broad a "curtailment of plainly protected speech in a trial playing out on a national and international stage."
An attorney for the New York attorney general responded to the filing by describing the gag order as the least restrictive means available to protect Engoron's staff.
"The First Amendment does not prohibit courts from restricting speech that threatens the safety of the court's staff or frustrates the orderly progression of a trial," the attorney general responded in a letter to the appeals court.
Nov 16, 1:55 PM EST
Trump attorney jokes about football coach
In a moment of levity during a break between witnesses, Judge Arthur Engoron noted that Trump attorney Chris Kise has not yet led the questioning of any witnesses.
"How come you don't get the pleasure of questioning people?" Engoron asked.
"There's still time left," Kise responded, saying that he prefers to coach his team from the sideline like famed New England Patriots coach Bill Belichick or Jimbo Fisher.
Fisher received a record buyout after being fired as coach of Texas A&M this week.
"I'd like to be fired from my job and collecting $77 million," Kise quipped.
"I'll see if I can arrange that," Engoron joked.
Nov 16, 1:22 PM EST
GSA flagged issues with Trump's financial statements
Steven Collins, an expert in contract procurement, testified that the federal government's General Services Administration -- which reviewed Donald Trump's proposal to renovate the Old Post Office in Washington, D.C. -- identified issues in Donald Trump's statement of financial condition.
"Financial statements provided by Mr. Trump was qualified by his accountants as not complying with GAAP" or generally accepted accounting principles, a GSA document entered into evidence said about a "notable weakness" of Trump's proposal.
However, said Collins, Trump's financial capability as reflected in the statements comprised no more than 15% of the evaluation factors considered by the GSA, which more heavily weighed Trump's site plan and financial offer in ultimately deciding to award Trump the contract.
Collins testified for roughly an hour for the defense and faced no questions during cross-examination.
Nov 16, 11:45 AM EST
Lawyer suggests Trump trying to throw 'accountants under the bus'
State attorney Kevin Wallace, in his redirect examination of the defense's expert witness Jason Flemmons, asked the accounting expert a single question.
"When you were at the Securities and Exchange Commission, did you ever encounter issuers facing allegations of fraud [try] to throw their accountants under the bus?" Wallace asked, in an apparent jab at the defense's contention that the responsibility for Donald Trump's financial statements lies with his accountants.
Trump's lawyers quickly objected to the question. Judge Engoron, visibly smirking, sustained the objection.
Earlier, when asked by Judge Engoron about his compensation for serving as an expert witness, Flemmons said he was unable to estimate the total amount but that his hourly rate was $925 per hour. Michiel McCarty, who testified as an expert witness for the state, testified earlier this month that he charged a similar rate.
Nov 16, 10:56 AM EST
Valuing properties 'not an exact science,' says expert
The defense's accounting expert, Jason Flemmons, testified that the process of determining the estimated value of a property could result in a range of values "no one of which is the right or wrong answer."
The assertion from Flemmons supports the defense's long-standing argument that performing valuations such as the ones listed on Donald Trump's statements of financial condition is more akin to an art than a science.
"Estimated current value is not an exact science. There is not one single correct value that comes of this exercise," Flemmons said.
Flemmons testified that insofar as Trump used an approved method to determine value, and disclosed that method, the value would be appropriate.
"You are communicating that to the user and allowing that user to be in a position to agree or disagree," Flemmons said.
State attorney Kevin Wallace has concluded his cross-examination of Flemmons, allowing defense lawyer Jesus Suarez to begin his redirect examination of the accounting expert.
Nov 16, 9:25 AM EST
NY AG requests Dec. 8 deadline to respond to mistrial motion
New York Attorney General Letitia James has requested a Dec. 8 deadline to respond to what she called the "spurious allegations" in Donald Trump's motion for a mistrial, a day after Trump sought a mistrial claiming bias on the part of Judge Arthur Engoron and his clerk.
If granted, the request would delay any decision on the mistrial motion until later in the trial and likely push any potential appeal until after the trial has concluded.
State attorney Kevin Wallace cited the "considerable daily attention" of the trial and the impending Thanksgiving holiday as reasons for the extended deadline.
"The Office of the Attorney General's position is that -- putting aside the total lack of merit to Defendants' application for a mistrial -- it is preferable to have the Court hear and decide the application on full briefing," Wallace wrote.
Nov 15, 5:52 PM EST
Expert acknowledges he didn't review each of Trump's statements
State attorney Kevin Wallace, cross-examining defense expert Jason Flemmons, attempted to challenge Flemmons' testimony by pressing the accountant on his experience with personal financial statements and his work reviewing Trump's statements.
Flemmons testified that he himself had compiled fewer than five statements of financial condition, none of which were done after 2000. He also acknowledged that he did not review each of Trump's financial statements between 2011 and 2021, which are the subject of the New York attorney general's complaint.
Flemmons generally underplayed the importance of the financial statements by suggesting that most issues Wallace raised were "easily curable with a phone call."
Asked if he could provide a specific example where he was involved in such a follow-up inquiry, Flemmons failed to offer an example and instead generally referred to his time working for the Securities and Exchange Commission.
Court was subsequently adjourned for the day, with Wallace scheduled to continue his testimony tomorrow morning.
Nov 15, 3:27 PM EST
Trump adequately disclosed accounting methods, expert says
The defense's accounting expert could not identify any departures from generally accepted accounting principles -- known as GAAP -- in Donald Trump's statements of financial condition that were not disclosed, according to his testimony.
"I don't believe I have identified any additional discrepancies with GAAP that were not covered by those disclosures," Jason Flemmons testified toward the end of his direct examination.
Flemmons also testified that the statements appropriately cited their use of appraisals, challenging the state's assertion that Trump ignored vital appraisal information.
"Was the use of appraisals accurately described in the statements?" defense attorney Jesus Suarez asked.
"I believe so. I don't believe there was anything that contradicted the use of appraisals but also other bases for evaluating the properties," Flemmons responded.
Suarez concluded his lengthy direct examination, setting up state attorney Kevin Wallace's cross-examination of Flemmons.
Nov 15, 2:06 PM EST
Accounting expert says he's attesting to methodology, not results
After Jason Flemmons, the defense’s expert accounting witness, had testified at length about how Donald Trump's financial statements included adequate disclaimers to explain his departure from normal accounting standards, Judge Engoron interjected to push back on the testimony.
That prompted Flemmons to confirm he is attesting largely to the general accounting methods used by the Trump Organization -- not the specific numbers they provided for each of their assets.
As Flemmons gets further into his second day on the stand, Judge Engoron's initial enthusiasm regarding his testimony appears to be on the wane, with the judge sustaining more of the state’s objections and asking increasingly skeptical questions.
Nov 15, 12:44 PM EST
Trump warned lenders statements may be unreliable, expert says
Donald Trump disclosed that 95% of the assets listed in his 2014 statement of financial condition departed from generally accepted accounting principles -- known in the industry as GAAP -- according to the defense's expert witness Jason Flemmons.
The testimony from the defense's accounting expert bolsters Trump's argument that the departures from GAAP in his statements were adequately disclosed to lenders, making the lenders themselves responsible for drawing their own conclusions about the valuations listed in the documents.
It also supports the defense's position that Trump's statements fell within the regulations on personal financial statements, thus shielding him from allegations of fraud.
Nov 15, 12:03 PM EST
Judge delays ruling on mistrial after Trump claims bias
Judge Arthur Engoron did not issue a ruling on the defense's motion for a mistrial in court, opting to give the New York attorney general time to determine if the state wants to respond to the request.
"I would ask if we could have until tomorrow to determine if we want to put in anything," state attorney Kevin Wallace said after Engoron's asked if the state plans to file a response.
The testimony of expert witness Jason Flemmons is now resuming.
Nov 15, 11:49 AM EST
Motion accuses judge of 'predetermining' trial's outcome
In their motion for a mistrial, lawyers for Donald Trump and his adult sons argue that Judge Engoron has "predetermined the outcome of this proceeding and is merely going through the motions before it ultimately doles out punishment."
Writing that the actions of both Engoron and his clerk create an appearance of impropriety that has resulted in "biased rulings," Trump's lawyers warn of wide-reaching implications.
"Left unchecked, the introduction of such demonstrable pro-Attorney General and anti-Trump/big real estate bias into a case of worldwide interest involving the front-runner for the Presidency of the United States impugns the integrity of the entire system," they write.
Their three-pronged motion argues that the extrajudicial conduct of Engoron, the political activity of his clerk, and their rulings -- including their gag order and fines -- are each irreparable harms that can only be remedied by scrapping the entire trial.
"Only the grant of a mistrial can salvage what is left of the rule of law," they write.
Nov 15, 10:50 AM EST
Trump is 'trying to dismiss the truth,' NY AG spokesperson says
A spokesperson for New York Attorney General Letitia James described Donald Trump's motion for a mistrial as an effort "to dismiss the truth and the facts."
"Donald Trump is now being held accountable for the years of fraud he committed," the spokesperson said. "He can keep trying to distract from his fraud, but the truth always comes out."
Trump's motion for a mistrial takes aim at Judge Engoron as well as his law clerk, who frequently collaborates with the judge before he rules on objections, the admissibility of evidence, and other legal matters.
The judge imposed a limited gag order prohibiting statements about his staff after Trump posted about the clerk on social media.
Nov 15, 10:31 AM EST
Trump moves for mistrial, claiming bias on part of judge, clerk
Donald Trump and his co-defendants have filed a motion seeking a mistrial on the grounds that the trial has been "tainted" by the appearance of bias on the part of Judge Arthur Engoron and his law.
"This appearance of bias threatens both Defendants' rights and the integrity of the judiciary as an institution," Trump's attorneys say in the filing. "As developed herein, in this case the evidence of apparent and actual bias is tangible and overwhelming."
"Specifically, the Court’s own conduct, coupled with the Principal Law Clerk, Allison Greenfield’s unprecedented role in the trial and extensive, public partisan activities, would cause even a casual observer to question the Court’s partiality," they write.
"Such evidence, coupled with an unprecedented departure from standard judicial procedure, has tainted these proceedings and a mistrial is warranted," the filing says.
Nov 15, 9:23 AM EST
Expert witness to resume testimony for defense
Donald Trump's lawyers are scheduled to resume their direct examination of expert witness Jason Flemmons this morning, continuing a line of questioning yesterday that largely placed responsibility for Trump's financial statements on Trump's external accountants.
Flemmons, who was qualified as an expert on accounting, explicitly criticized the testimony of Donald Bender, Trump's accountant at Mazars USA who was the New York attorney general's first witness, disputing Bender's claim that he would have wanted to see any appraisals that the Trump Organization conducted.
Flemmons also testified that Trump's financial statements should have sent a "buyer beware" signal to lenders due to the "highly cautionary language" in their disclaimer, which allowed Trump to make claims that significantly departed from generally accepted accounting principles.
To the extent that the statements and the Trump Organization's representations about the statements were inaccurate, Flemmons placed responsibility on Bender and his colleagues at Mazars, rather than the Trump Organization.
Nov 14, 5:56 PM EST
Expert calls Trump CPA's testimony 'not professionally plausible'
Expert witness Jason Flemmons cast doubt on the testimony of the Trump Organization's former external accountant Donald Bender, who said he would have wanted to review any appraisals that the Trump Organization conducted.
"That's not something that is required by professional standards," said Flemmons, testifying for the defense. "His testimony was not professionally plausible."
That prompted a strong objection from state attorney Kevin Wallace.
"Is he trying to say the witness is lying?" Wallace said.
"Not to put too fine a point on it," Judge Engoron quipped.
Asked to confirm what he meant by "professional plausible," Flemmons said it would be "highly unusual" for Bender to request appraisals outside what was mentioned in the statement of financial condition.
"Accountants in the industry do not go seeking records for things that are not in the four corners of the statement of financial condition," Flemmons said.
Court was subsequently adjourned for the day, with Flemmons scheduled to continue his testimony tomorrow.
Nov 14, 4:07 PM EST
Trump's disclaimer told bankers to 'beware,' expert says
Defense expert Jason Flemmons described the disclaimer included in Donald Trump's financial statement as the "highest level disclaimer" that could have been provided to bankers reviewing the document.
Flemmons said that the disclaimer, which he said includes "highly cautionary language," would allow a user to make claims that significantly departed from generally accepted accounting principles, known in the industry as GAAP.
"Was that language present in a substantially similar form in the compilation statements issued by Mazars for Donald Trump?" defense attorney Jesus Suarez asked.
"Yes," Flemmons said, adding that the disclaimer was "effectively saying 'user beware.'"
During his testimony and in statements to the media, Trump has claimed that the disclaimer shields him from liability in the case.
Suarez also used Flemmons' testimony to suggest that Trump's external accountants were responsible for understanding the methods used in the financial statement and determining their appropriateness.
That appeared to conflict with testimony of former Trump accountant Donald Bender of Mazars USA, who described his role as akin to plugging numbers provided by the Trump Organization into a template.
Nov 14, 2:49 PM EST
Expert says property valuations can be 'wildly different'
Taking the witness stand as an expert witness for the defense, accountant Jason Flemmons offered testimony in support of Donald Trump's approach to valuing his Mar-a-Lago property, which has been the subject of debate throughout the seven weeks of the trial.
In his summary judgment decision, Judge Engoron found that Trump overvalued the estate by at least 2,300% because the Palm Beach County Assessor appraised the property's market value between $18 and $27.6 million after Trump signed a deed that restricted its use to a social club, potentially limiting its resale value as a residence but ensuring a tax cut. Trump, in contrast, listed its value in his financial statement between $426 million and $612 million, and during his appearances in court and online he has repeatedly attacked Engoron's finding.
Flemmons argued that Trump's approach to valuing his assets gave him latitude to consider his property's future revenue streams. That approach, according to Flemmons, could result in "wildly different values" between the numbers listed on a personal financial statement and a tax assessed value.
"Tax assessed values are typically on the lower end of the spectrum," Flemmons said, while Engoron looked on attentively.
While he never mentioned Mar-a-Lago by name, Flemmons was asked by defense attorney Jesus Suarez about a hypothetical property assessed at $18 million but valued closer to $500 million using a comparable sales approach -- the same approach used to value Mar-a-Lago.
"It would not be unusual to have a value in the hundreds of million using projected cash receipts," Flemmons said.
Engoron then turned his chair toward Flemmons and began asking his own questions.
"I am trying to get to the order of magnitude we are talking about here," Engoron said. "What is the highest value you have ever seen legitimately placed on such a property?"
Flemmons could not provide a specific example to answer Engoron's question but reiterated that a massive discrepancy could be appropriate.
Nov 14, 2:04 PM EST
House Republicans call for probe of Cohen after his testimony
House Intelligence Committee Chair Rep. Michael Turner and House GOP Conference Chair Rep. Elise Stefanik have requested that the Department of Justice investigate Michael Cohen for perjury following his testimony in the trial last month.
During his trial testimony, Cohen said that he lied to the House Permanent Select Committee on Intelligence in 2019 when he said that Donald Trump and Allen Weisselberg did not ask him to inflate Trump's personal statement.
"So, you lied under oath in February of 2019? Is that your testimony?" defense attorney Alina Habba asked in court.
"Yes," Cohen responded.
Shown his 2019 testimony in court, Cohen subsequently reversed himself and said that his 2019 testimony was truthful, explaining the contradiction by clarifying that Trump speaks like a "mob boss" and that he indirectly asked for his statement to be inflated.
In a letter to Attorney General Merrick Garland sent today, Stefanik and Turner requested that the Department of Justice open an investigation into Cohen potentially committing perjury.
"That Mr. Cohen was willing to openly and brazenly state at trial that he lied to Congress on this specific issue is startling," they wrote. "His willingness to make such a statement alone should necessitate an investigation."
Last week, Stefanik sent a separate judicial complaint to the New York State Commission on Judicial Conduct related to the conduct of the judge overseeing Trump's trial. In a statement to ABC News, a court representative said in response that the judge's actions "speak for themselves."
Nov 14, 1:18 PM EST
Judge stops expert's testimony following state's objection
Donald Trump's lawyers abruptly stopped the testimony of their first expert witness -- who was expected to testify for a full day or two -- after Judge Engoron limited the topic areas of his testimony.
Steven Witkoff, a real estate investor and longtime friend of Trump's, was brought into court by the defense team to testify that Trump's Doral golf club was undervalued in Trump's financial statements.
But Judge Engoron sustained an objection from the state barring any testimony about the valuation of Doral, significantly limiting Witkoff's testimony and appearing to hamper the defense strategy proposed by Trump's attorney Chris Kise.
Kise argued that the inaccuracies in Trump's statement of financial condition can cut both ways: Even if some properties were overvalued, other properties like Doral were significantly undervalued and balanced out the statement, according to Kise.
"It is highly, extraordinarily relevant if there are assets that are undervalued substantially on those same statements," Kise said. "They can't look at this one-sided."
State attorney Andrew Amer fiercely rebutted that argument, telling Engoron he should not take the defense's position that the inconsistencies "come out in the wash."
That argument appeared to convince Engoron, who said that overvaluations would not "insulate" a false valuation. He promised to sustain any objection that related to the value of Doral -- an approach Kise described as "lunacy."
"The reader of the financial statement has the right to know whether each particular number was accurate," Engoron said. "They are looking for accuracy."
Nov 14, 10:26 AM EST
Judge doesn't address post Trump shared calling for his arrest
As court got underway this morning, Judge Engoron -- who has said he has received harassing messages regarding his role in the trial -- did not address Trump's sharing of a post on his Truth Social platform calling for his arrest.
The former president yesterday shared a user's post calling for the "citizens arrest" of Engoron and Attorney General Letitia James "for blatant election interference and harassment."
When he expanded the case's limited gag order earlier this month, Engoron said that his chambers had received hundreds of "harassing and threatening phone calls, voicemails, emails, letters, and packages" since the start of the trial.
The gag order does not prohibit attacks against Engoron himself or the New York attorney general.
Nov 14, 9:40 AM EST
Defense to call first expert witness
Donald Trump's defense team plans to call their first of several expert witnesses to the stand today.
Steven Witkoff, a New York-based real estate investor and developer, is set to testify about his expert opinion that the Trump National Doral golf course in Miami was undervalued in Trump's financial statement, despite the attorney general's claim to the contrary.
The expert report Witkoff prepared for the case also criticized the finding from the state's expert regarding the value of Trump's 40 Wall Street property.
During a 2018 roundtable on tax reform, Trump called Witkoff a "pal" who he inspired to enter the real estate industry.
"You know, people don't realize Steve started out as a lawyer -- a very good lawyer, a top lawyer in New York. And then he said, 'I'm going to go into the real estate business because I can do this, too," Trump said. "He saw me do it, and he said, 'If Trump can do it, I guess I can do it, right?'"
Nov 14, 9:02 AM EST
James, Trump respond as defense begins its case
In a video statement posted to social media, New York Attorney General Letitia James said that the testimony of Donald Trump Jr. yesterday failed to refute any of her case against Donald Trump and his adult sons.
"After spending a full day walking through a marketing presentation to sell us all on the greatness of the Trump Organization, the defendants did not make a single point to refute the case we brought against them," James said of Trump Jr., who led off the defense's case.
Trump's eldest son, an executive VP with the family firm, functionally served as a summary witness to explain the history and notable assets of the Trump Organization, repeatedly using words like "spectacular" and "incredible" to spell out the details of Trump's properties.
James, meanwhile, drew the ire of Donald Trump for appearing to smile in court.
"A.G. Letitia James is smirking all day long from her seat in Court, as New York continues to set records in murder and other violent crimes, and businesses flee to other States," Trump wrote on Truth Social this morning, despite murders in New York City being down nearly 10% this year, according to the NYPD.
Nov 13, 5:55 PM EST
Court adjourns for day after tax lawyer's testimony
The defense wrapped up the first day of its case with testimony from Donald Trump's former external tax lawyer, Sheri Dillon, who returned to the witness stand to clarify her actions related to conservation easements at Trump's properties.
Dillon previously testified during a lengthy and combative portion of the state's case.
"Welcome back. I feel like I am at a reunion -- Trump trial reunion," Judge Engoron joked when Dillon returned to the courtroom.
Dillon, explaining a potential gap in email communications about specific deals, testified that she often communicated with Eric Trump over the phone.
"If I picked up the phone and talked to him, I would know he knew what he needed to know," Dillon testified.
She also said she advised Trump's appraiser, David McArdle, that the company could add 40 additional residential units at Trump National Golf Club in New York's Westchester County by filing a new offering plan, according to an email shown in court. The clarification challenges the New York attorney general's allegation that a $101 million increase in the value of undeveloped land was based on an unfounded plan by Eric Trump to add units to the property.
During a short cross-examination, state attorney Louis Solomon attempted to challenge Dillon's authority to provide such legal information to McArdle.
"Do you know if a sponsor has a right to have an offering plan accepted for filing merely because the development meets the requirements for zoning?" Solomon asked.
"No, I do not," she responded.
Dillon concluded her testimony, and court then adjourned for the day.
Nov 13, 5:41 PM EST
Trump Jr. acknowledges positive rapport with judge
Speaking outside the courthouse following his testimony for the defense, Donald Trump Jr. told ABC News that he seems to have a positive relationship with Judge Engoron.
"Perhaps there's a New York personality there, but no I think he understood," Trump Jr. said when ABC News suggested he and the judge appeared to get along. "I can't help myself even in this very serious situation. If you take yourself too seriously the world sort of sucks. You got to have a little bit of fun with it, so I did."
His relationship with the judge appears to stand in contrast to that of his father, who has accused Engoron of bias and insulted him from the witness stand.
"We had some quips in the courtroom the first time I was here," Trump Jr. said of Engoron. "Sort of gave me a fist bump on the way out. I guess I had a rather snappy response to something that was -- I can't even remember what it was right now. He said, 'That was really funny.'"
Asked by ABC News whether Trump Jr. shared his father's views about the judge being biased, the son demurred.
"Listen, I don't even know how far the gag order applies, so I don't need to do that and put myself -- I'm in enough crosshairs, guys," he said.
Nov 13, 4:56 PM EST
Trump Jr. says aunt's death made for a 'rough day'
Following the completion of his testimony, Donald Trump Jr. made the first family comments acknowledging the death of his aunt, Maryanne Trump Barry, calling it "a rough day."
"Obviously, a little bit of a rough day, but I've still got to deal with this stuff. We've got to keep doing it. That's the nature of all of this. But no, it's a rough day for myself and my family," Trump Jr. said of the news that former President Trump's sister had passed away at 86.
Trump Jr. also slammed New York Attorney General Letitia James for bringing the civil fraud case despite what Trump Jr. said was "no actual person complaining other than the attorney general herself."
"Hopefully, one day the people of this great city will realize what's going on. They'll realize the destructive practices here. They'll realize just how insane that is. And they'll be begging for guys like Donald Trump to come back to New York City to reshape the skyline as he's done for decades," Trump Jr. said.
He said he does not plan to return to court for the continuation of the defense's case tomorrow.
Nov 13, 3:43 PM EST
Donald Trump Jr. concludes testimony
Donald Trump Jr. stepped off the witness stand after roughly three hours of testimony.
His own attorney, Clifford Robert, concluded his direct examination by asking Trump Jr. about the fate of the Trump Organization.
"I guess a lot of that depends on what happens next November," Trump Jr said, speculating that the company might be "sued into oblivion."
Assistant New York Attorney General Colleen Faherty cross-examined Trump Jr. for less than ten minutes about the deterioration of Trump's assets, including financial problems at 40 Wall Street and Trump's licensed hotel in Hawaii. Trump Jr. appeared unfamiliar with the 40 Wall Street issues and said he was happy with the Hilton's deal to buy out the Trump Organization's Hawaii hotel licensing deal.
Nov 13, 2:54 PM EST
Trump Jr. says golf course site was 'old-school New York mob job'
Donald Trump Jr., in testimony for the defense, touted the work of the Trump Organization to convert a landfill in the Bronx, New York, into a "absolutely incredible" golf course.
"It was raw dirt. It had been that way for a long time," Trump Jr. said of the original site of Trump Links Ferry Point near the Whitestone Bridge.
"People were supposedly trying to build a golf course for years," Trump Jr. said about previous efforts to build the facility, describing it as an "old-school New York mob job" where people got paid to move dirt around but not build anything.
Trump Jr. said that once his father got involved in the project, the site was successfully transformed in a matter of months.
Nov 13, 1:42 PM EST
Trump Jr. to get new and improved sketch
When he was last in court, Donald Trump Jr. took a particular interest in his courtroom sketch.
"He said, 'Make me look sexy,'" the sketch artist Jane Rosenberg told ABC News. By some accounts, the result was underwhelming.
Rosenberg has another opportunity to draw Trump Jr. with his return to court, and she thinks the new iteration is coming along well.
"I think they get better every time," she told ABC News.
Earlier in his testimony, Trump Jr. joked about a photo of his brother Eric Trump.
When the slideshow Trump Jr. was narrating displayed a professional headshot of his brother, Trump Jr. took a job at his younger sibling.
"A lot of Photoshop," Trump Jr. joked.
Nov 13, 1:12 PM EST
Trump Jr. assails judge's finding on Mar-a-Lago
In presenting a slideshow chronicling the Trump Organization's properties, Donald Trump Jr. highlighted many of their luxury features and iconic views -- implicitly suggesting their value.
That's particularly true of Trump's Mar-a-Lago Club, which Judge Engoron in a pretrial ruling determined was worth only a fraction of the amount claimed by Donald Trump, because Trump signed a deed that restricted its use to a social club, thereby limiting its resale value.
Describing how he took "umbrage" to the judge's determination that Mar-a-Lago was worth between $18 and $28 million, Trump Jr. highlighted specific features to challenge that finding. Showing an aerial photo of the property, Trump Jr. said that a nearby home whose size was dwarfed by the social club has been on sale for $50 million.
"You couldn't build that atrium for $18 million today," Trump Jr. said while presenting a photo of the building's historic atrium.
Nov 13, 12:53 PM EST
With glossy slides, Trump Jr. recounts firm's story
Donald Trump's testimony in the defense's case has so far centered around a slide show being presented by the defense, entitled "The Trump Story," that paints a timeline of Donald Trump's real estate acquisitions. When state attorneys objected to the glossy presentation -- which Trump Jr. acknowledged was created by his marketing team -- the judge allowed the slides, and thus permitted Trump Jr. to testify unrestrained about the company's properties.
"He's an artist with real estate. He sees the things other people don't," Trump Jr. said at one point when describing his father.
As he narrates the slide show, Trump Jr.'s testimony resembles a lecture on real estate, sprinkled with details about his family's properties -- such as the individual stones used to construct the Seven Springs estate or the bank safes at 40 Wall Street, which he said once stored gold from the Federal Reserve.
"They're actually spectacular ... it's truly a mechanical work of art," Trump Jr. said of the safes.
Referencing broken down historic properties that the company has transformed back to their former glory, Trump Jr. called such properties the "canvas" for his his "father's art."
"He understands and has an incredible vision that other people don't," Trump Jr. said.
After a particular lengthy response, Trump Jr. referenced his father's own tendency to speak in prolonged monologues, joking, "I got half the genes."
Nov 13, 11:06 AM EST
Trump Jr. details history of Trump Organization
Testifying for the defense, former President Trump's eldest son described his father as a real estate "visionary" who "sees the sexiness in a real estate project," creating value for the family business that cannot be captured on paper.
Donald Trump Jr. began his testimony with a quip after Judge Engoron welcomed him back to the stand following his testimony earlier in the month.
"I'd say it's good to be here, but the attorney general would probably sue me for perjury," Trump Jr. joked.
In his testimony, Trump Jr. described the Trump Organization as "a large family business," with Trump and his eldest children at the top and other executives handling many of the details.
"If there were numbers and things, I would rely on them to give me that," Trump Jr. said.
He recounted the history of the Trump Organization, beginning with his great-grandfather who he said built hotels in the Yukon Territories of Canada. His grandfather, Fred Trump, "started working on job sites around Queens, learned the trades" and eventually "created an incredible portfolio, by the time of his passing, of rental apartments in Brooklyn and Queens."
A state attorney jokingly objected that references to the 1800s were outside the statute of limitations -- then more seriously objected to the history lesson's relevance.
"I think it is relevant to get the historical perspective -- I find it interesting," Judge Engoron said in overruling the objection. "Let him go ahead and say how great the Trump Organization is."
Trump Jr. obliged.
"My father learned a lot of the business from him, but had some flair and saw New York City and Manhattan as the ultimate frontier," he said. Speaking of Trump Tower, he said, "I think it would have been one of the first, I think great, ultra-luxury real estate emerging in Manhattan."
Nov 13, 10:20 AM EST
Donald Trump Jr. takes the stand for the defense
"Would you like to call your first witness, defense?" Judge Arthur Engoron asked to begin court this morning.
"The defense calls Donald Trump Jr. to the stand," defense attorney Clifford Robert responded.
Like his last time on the witness stand when he was called by state attorneys, Trump Jr. appears comfortable on the stand, punctuating his testimony with lighthearted remarks.
Robert began his direct examination with some questions about Trump Jr. 's biography, starting with his graduation from the University of Pennsylvania.
"Was a bartender for about 18 months," Trump Jr. said about his first job out of college.
"Did you enjoy that?" Robert asked.
"I did," said Trump Jr., joking that he had a challenging conversation with his father when he began that job.
Nov 13, 9:45 AM EST
Trump Jr., arriving in court, met with chants of 'crime family'
Donald Trump Jr. and his defense lawyers arrived at the New York State Supreme Courthouse this morning to be met with a small crowd of protestors chanting "crime family."
Trump Jr. did not make a statement before entering the courthouse, but offered a brief response to a question about his expected testimony.
Asked what he plans on saying today on the stand, he replied, "We'll see what I'm asked."
New York Attorney General Letitia James arrived at court shortly after Trump Jr. and took a seat in the courtroom with her staff.
Nov 13, 9:06 AM EST
Donald Trump Jr. attends UFC event ahead of testimony
Donald Trump Jr. took in some ultimate fighting ahead of his scheduled return to the witness stand this morning.
Trump Jr. attended a UFC doubleheader at Madison Square Garden on Saturday night with his father, in addition to Tucker Carlson, Kid Rock, and UFC president Dana White.
"I legitimately can't think of a better squad to roll with," Trump Jr. posted on social media.
Earlier that day while speaking at a campaign rally in New Hampshire, Donald Trump appeared to joke about appointing White to a position in a potential future administration.
"He's a guy I'd like to make my Defense Chief. I wouldn't call him my defense chief. I'd call him my 'Offense Chief.' He'd be my Offense Chief," Trump said.
Nov 13, 8:32 AM EST
Defense to begin presenting its case
As Trump's legal team prepares to begin presenting its case this morning, defense attorney Alina Habba says responsibility for the financial statements that the New York attorney general says are fraudulent lies with Trump's external accounting firm.
Previewing the defense's case during an appearance on Fox's Sunday Morning Futures with Maria Bartiromo, Habba also said the banks that loaned money to the Trump Organization were responsible for conducting their own due diligence regarding Trump's financial statements.
The state rested its case last week in the sixth week of the trial. The defense has said they expect their case to wrap up by Dec. 15.
Habba also suggested that Donald Trump plans to file a motion seeking a mistrial.
While Habba declined to comment on alleged misconduct by Judge Arthur Engoron's clerk -- which she is prohibited from doing due to the limited gag order handed down by the judge -- she said the issue would be addressed in their mistrial motion "very soon."
"I actually can't tell you why, because I am gagged. I can tell you that we will be filing papers to address all of those issues," Habba said.
However, Habba downplayed the chance the motion would be favorably decided Engoron.
"The problem we have is the judge is the one who is going to make those decisions, and he has proven himself to be quite motivated by the other side," Habba said.
Nov 11, 1:51 PM EST
Court administrator responds to Stefanik's complaint
In response to Rep. Elise Stefanik's letter of complaint against Judge Engoron that she filed Friday with the New York State Commission on Judicial Conduct, a spokesperson for New York State Office of Court Administration has issued a statement.
"Judge Engoron's actions and rulings in this matter are all part of the public record and speak for themselves," said Office of Court Administration communications director Al Baker. "It is inappropriate to comment further."
Nov 10, 8:17 PM EST
Rep. Stefanik files complaint against Judge Engoron
Rep. Elise Stefanik of New York has filed a judicial complaint against Judge Arthur Engoron.
The letter, addressed to the New York State Commission on Judicial Conduct, largely concerns the judge's rulings in the case and his public statements, and is unlikely to impact the proceedings of the trial.
"Judge Engoron's bizarre and biased behavior is making New York's judicial system a laughingstock," Stefanik, a staunch Trump supporter, wrote.
The lengthy letter echoes some of Trump's attacks on the trial, criticizing Engoron's limited gag order in the case, the actions of his legal clerk, his summary judgment ruling, and his comments during Trump's testimony this week.
"Simply put, Judge Engoron has displayed a clear judicial bias against the defendant throughout the case, breaking several rules in the New York Code of Judicial Conduct," Stefanik wrote.