Donald Trump in court as civil trial gets underway

The New York Attorney General’s office called its first witness once court resumed for the afternoon session after a lunch break.

Donald Bender, from the accounting firm, Mazars USA LLP, spent several years preparing Trump’s tax returns. Bender testified last year that Trump’s reported losses for 2009 and 2010 totaled around $900 million. 

The former president was deposed in Manhattan in April 2023. Trump invoked his Fifth Amendment rights during his first deposition in August 2022. He has denied any wrongdoing and has said the investigation is politically motivated and a “witch hunt.”

New York State Attorney General Letitia James’ investigation into Former President Donald Trump began in 2019 when she took office.

Trump’s deposition in New York City in April came a week after his unprecedented arraignment in a court in lower Manhattan. Trump pleaded not guilty to 34 felony counts of falsifying business records in New York.

The charges, which are related to hush-money payments made during the 2016 presidential campaign, came out of Manhattan District Attorney Alvin Bragg’s years-long investigation.

Bragg alleged that Trump “repeatedly and fraudulently falsified New York business records to conceal criminal conduct that hid damaging information from the voting public during the 2016 presidential election.”

Trump has slammed Bragg’s investigation and the indictment as “Political Persecution and Election Interference at the highest level in history.”

On September 21, 2022, after AG Letitia James filed a lawsuit against Trump
and several of his family members, as well as associates and businesses, James said at a news conference:

“Mr. Trump and the Trump Organization repeatedly and persistently manipulated the value of assets to induce banks to lend money to the Trump Organization on more favorable terms than would otherwise have been available to the company to pay lower taxes, to satisfy continuing loan agreements, and to induce insurance companies to provide insurance coverage for higher limits and at lower premiums.”

James said that over the course of her office’s years-long investigation, they interviewed 65 witnesses and reviewed millions of documents. She said the evidence showed that Trump submitted “more than 200 false and misleading asset valuations.”

The misrepresentations included stating that Trump had cash on hand that he did not have and ignoring restrictions that would impact property values, James said.

“Claiming you have money that you do not have does not amount to the art of the deal, It’s the art of the steal,” James said, referencing the title of Trump’s 1987 book.

New York Attorney General Letitia James declared that “justice will rpevail” as she entered the courthouse where former President Donald Trump is facing fraud charges on Monday.

James arrived with her legal entourage Monday morning and briefly spoke in front of the media. She accused Trump of fraudulently inflating the value of his businesses and his net worth and stated that “no one is above the law.”

Trump himself arrived to the courthouse soon after James. The case is one of four indictments he is currently facing. Authorities have also leveled separate charges out of Florida, Georgia and Washington, D.C.

He is the first U.S. president to face a federal criminal indictment.

Judge Arthur Engoron ruled in late September that Former President Donald Trump and his company committed fraud while building his real estate empire after New York Attorney General Letitia James accused the former president of overvaluing his assets.

Engoron ruled that Trump deceived banks, insurers and others by overvaluing his assets and exaggerating his net worth.

James alleged that Trump “inflated his net worth by billions of dollars” and said his children helped him to do so.

A New York State Appeals Court rejected Trump’s request to delay the civil trial.

Engoron ordered that some of Trump’s business licenses be rescinded as punishment, making it difficult or impossible for them to do business in New York. The judge said he would continue to have an independent monitor oversee the Trump Organization’s operations.

The ruling comes out of James’ lawsuit in which she alleged that Trump “inflated his net worth by billions of dollars” and said his children helped him to do so.

Donald Trump withdrew a second lawsuit in January against New York Attorney General Letitia James related to her investigation into his and his family’s business dealings.

Trump sued James in December 2021 in an attempt to block her from investigating him and his businesses.

Trump’s lawyers and James’ office agreed January 25, 2023 to a stipulation ending an appeal that had sought to reverse a judge’s decision to dismiss the lawsuit. 

Trump voluntarily dismissed that lawsuit after a federal judge in Florida, Donald M. Middlebrooks, accused him of a “pattern of abuse of the courts” for filing frivolous lawsuits for political purposes, including what he said was a bogus lawsuit against Trump’s 2016 rival Hillary Clinton and others.

Trump’s lawyer, Alina Habba, said the appeal in Manhattan federal court “was voluntarily withdrawn for strategic purposes,” according to The Associated Press. 

“I am pleased that Donald Trump has withdrawn both of his pending actions against my office,” James said in a statement on the same day. “As we have shown all along, we have a legitimate legal case against him and his organization, and we cannot be bullied or dissuaded from pursuing it.”

A New York Appeals Court narrowed Letitia James’ civil lawsuit against the Trump family in late June. Ivanka Trump was dismissed as a defendant and decided that the statute of limitations would prevent the eldest daughter of Former President Donald Trump from suing for alleged fraud.

The Appellate Division in Manhattan decided that James can no longer sue for alleged transactions that occurred before July 13, 2014 or Feb. 6, 2016.

“The Appellate Division decision today represents the first step towards ending a case that should have never been filed,” a Trump spokesperson told Fox News Digital of the June 27, 2023 ruling. “The correct application of the law will now limit appropriately the previously unlimited reach of the Attorney General.” 

The Trump spokesperson added: “Going forward, we remain confident that once all the real facts are known, there will be no doubt President Trump has built an extraordinarily successful business empire and has simple done nothing other than generate tremendous profits for those financial institutions involved in the transactions at issue in the litigation.”

Former President Donald Trump lashed out against Judge Arthur Engoron on Social Media late Sunday night, claiming the judge was intentionally underestimating Trump’s net worth.

“Judge Engoron’s Valuation of Mar-a-Lago, the most spectacular property in Palm Beach, Florida, IS FRAUDULENT! He states a value of 18 Million Dollars, knowing full well that it is worth, perhaps, 50 to 100 times that amount. Engoron is working diligently to misrepresent me, and my net worth, which is substantially MORE than is shown on my fully “disclaimed” Financial Statements. I have not even included my most valuable asset – BRAND!” Trump wrote on Truth Social.

“He should resign from the “Bench” and be sanctioned by the Courts for his abuse of power, and his intentional and criminal interference with the Presidential Election of 2024, of which I am leading all candidates, both Republican & Democrat, by significant margins. Likewise, Letitia James should resign for purposeful and criminal Election Interference. She is fully aware that Mar-a-Lago, and other assets, are worth much more than what she is claiming. Both of these Democrat Operatives are a disgrace to New York, and to the United States of America!” Trump continued.

Trump said in August 2022 that he invoked his Fifth Amendment rights, per the advice of his attorneys, during his deposition as part of James’ civil investigation, calling it an “unfounded politically motivated Witch Hunt” and adding that he had “no choice” due to the Biden administration and prosecutors across the nation having “lost all moral and ethical bounds of decency.”

In a statement on August 10, 2022, Trump said: “What Letitia James has tried to do the last three years is a disgrace to the legal system, an affront to New York State taxpayers, and a violation of the solemn rights and protections afforded by the United States Constitution.” 

“I did nothing wrong, which is why, after five years of looking, the Federal, State and local governments, together with the Fake News Media, have found nothing,” Trump said. “We cannot permit a renegade and out-of-control prosecutor to use this investigation as a means of advancing her political career. New York deserves better, and this Country deserves better. This is a vindictive and self-serving fishing expedition, the likes of which our Country has never seen before.”

“The United States Constitution exists for this very purpose, and I will utilize it to the fullest extent to defend myself against this malicious attack by this administration, this Attorney General’s Office, and all other attacks on my family, my business, and our Country,” Trump said.

An Appeals Court rejected Trump’s request to delay the non-jury civil trial, presided over by Judge Arthur Engoron. The beginning of the trial is scheduled for Monday in Manhattan.

The former president and 2024 GOP frontrunner is listed among dozens of possible witnesses. The first deposition took place in August 2022, but Trump invoked his Fifth Amendment rights. He was deposed again in April as part of the lawsuit and answered questions during that deposition.

Trump has denied any wrongdoing and has said the investigation was politically motivated and a “witch hunt.” He has argued that his assets are worth far more than what is listed on annual financial statements, and argued the statements have disclaimers.

“I have been unfairly sued by the Trump Hating Democrat Attorney General of New York State, Letitia James, over the false fact that I inflated my Financial Statements in order to borrow money from Banks, etc. The Judge in the case, Arthur F. Engoron, refused to allow this case to go to the ‘Commercial Division,’ where it belongs, because he is a Trump Hater beyond even A.G James who campaigned against me spewing horrible inflammatory statements which are False & Defamatory,” Trump posted Tuesday on his Truth Social after Engoron’s ruling. “I am not even allowed a Jury!”

Trump went on to say the “facts of this case are simple.”

Alina Habba, former President Trump’s attorney, is currently the Managing Partner of Habba Madaio & Associates LLP based out of Bedminster, New Jersey.

Habba is licensed to practice in New York, New Jersey, Connecticut, the United States District Court for the District of New Jersey, the United States District Court for the District of Connecticut, the United States District Court for the Districts of the Southern and Eastern Districts of New York, and the Supreme Court of the United States, according to her website.

Trump’s spokeswoman’s website also reads, “Alina has experience in many areas of litigation including, but not limited to, corporate litigation and formation, commercial real estate (transactional and litigation), family law, the financial services industry and construction-related matters.”

She has previously called the indictments against Trump a “ploy” and “election interference.” Furthermore, during a July appearance on “Fox News Sunday” with Shannon Bream, Habba said, “He is the most ethical American I know” with regard to Former President Trump.

On “Sunday Morning Futures” with Maria Bartiromo,’ Habba accused Democrats of using indictments as distractions ahead of the next election saying, “They’re afraid” and “It’s not gonna work.”

“There were no victims!” Donald Trump wrote on his Truth Social platform in late September after Judge Arthur Engoron rejected his request to delay the trial. “On the front page of the financial statements there is a strong ‘disclaimer clause’ telling all not to rely on these financial statements.”

Trump said the disclaimer clause “tells anyone reviewing the data, including financial institutions, to do their own research and analysis —it is a non-reliance clause, and could not be more clear.”

“Additionally to my being worth far more than is shown in the ‘fully disclaimed’ financial statements, again, not putting down a value for my biggest asset, brand, the company has hundreds of millions of dollars in cash, and very little debt,” Trump said. “It is a great company that has been slandered and maligned by this politically motivated Witch Hunt.”

He added: “It is very unfair, and I call for help from the highest Courts in New York State, or the Federal System, to intercede. THIS IS NOT AMERICA!”

Trump filed a lawsuit in Florida on November 2, 2022 against Letitia James, whom he called “crooked and highly partisan” and claims is abusing her position to “recklessly injure” him, his family, and his business. He also claimed she was attributing to a “war of intimidation and harassment.”

“Today, I filed a lawsuit in Florida State Circuit Court against the corrupt Attorney General of New York State, Letitia ‘Peekaboo’ James,” Trump wrote in an email to his supporters back in November 2022.

In the statement, Trump added: “Crooked and highly partisan James now thinks it is the business of the state of New York to go after my revocable trust and pry into my private estate plan, only to look for ways to recklessly injure me, my family, my businesses, and my tens of millions of supporters.”

The former president used similar language in the lawsuit, in which he alleged James was pursuing “a relentless, pernicious, public, and unapologetic crusade” against him “with the stated goal of destroying him personally, financially, and politically.”

Former Florida Solicitor General Christopher Kise joined Former President Donald Trump’s legal team in August 2022.

“Chris has successfully argued four cases before the United States Supreme Court and filed briefs in more than a dozen cases before the high court,” his law firm’s biography says. “He has also handled and been involved in dozens of cases before the Florida Supreme Court, and in state and federal appellate courts across the country.”

Kise’s trial and appellate litigation practice “extends throughout the United States, representing individuals, private and public corporations, and government entities,” the bio continues.

“Well, I mean, the president is resolved, he’s resilient, he’s really ready to fight these charges” Kise said on ‘Jesse Watters Primetime’ in early April.

Kise is representing Trump on multiple cases and spoke with Watters following special counsel Jack Smith’s indictment of Trump alleging improper storage of classified documents at his Mar-a-Lago home, saying, “I think he’s very disappointed for our country.”

New York Attorney General Letitia James made history when she won in 2018 and took office in January 2019 as the first Black woman elected to statewide office, the state’s first Black attorney general and the first woman elected to the post.

She successfully secured a second term in 2022 when she beat Republican Michael Henry.

James began investigating Former President Donald Trump almost immediately when she first took office in 2019. When Trump was serving as Commander in Chief, James sued his administration dozens of times. She has previously regarded Trump a “con man,” ″carnival barker” and “fear monger.”

In November 2022, Trump sued James and claimed she was abusing her position.

“Today, I filed a lawsuit in Florida State Circuit Court against the corrupt Attorney General of New York State, Letitia ‘Peekaboo’ James,” Trump wrote in an email to his supporters.

In the statement, Trump added: “Crooked and highly partisan James now thinks it is the business of the state of New York to go after my revocable trust and pry into my private estate plan, only to look for ways to recklessly injure me, my family, my businesses, and my tens of millions of supporters.”

Eric Trump previously reacted to his father’s New York City indictment in a March interview with Sean Hannity where he exhausted that people like Alvin Bragg and Letitia James campaign on the promise to ‘take down a person’.

“You have Letitia James who’s out there, ‘I’m gonna go after his family, I’m gonna sue the hell out of the man,'” Eric said. “I mean, this is, these people are evil. They’re wicked.”

Eric, who serves as the executive vice president of the Trump Organization, was questioned by James’ office in October 2020. A judge forced him to testify after his lawyers abruptly canceled a previously scheduled deposition, according to The Associated Press. 

James issued subpoenas in January 2022 for Donald Trump Jr. and Ivanka in connection with the civil investigation into the family’s business practices.

James said at a news conference in September 2022 after she filed the lawsuit in New York Supreme Court that Trump “inflated his net worth by billions of dollars” and that his children, Donald Jr., Ivanka and Eric, helped him.

Ivanka was dismissed as a defendant in late June.