The
appeal to the Appellate Division, a mid-level appeals court, was
filed as Trump sat in a Manhattan courtroom, watching an
accountant who used to work for him testify as the state's first
witness.
James accused Trump, his adult sons Donald Jr. and Eric, the
Trump Organization and others of inflating property values over
a decade, and Trump's net worth by up to $2.2 billion.
The attorney general said the "staggering fraud" was meant to
help Trump obtain favorable terms from banks and insurers.
On Sept. 26, Justice Arthur Engoron found "conclusive evidence"
that Trump inflated his fortune by overvaluing his Mar-a-Lago
estate, his Trump Tower penthouse apartment, and various office
buildings and golf courses.
Engoron also ordered the cancellation of certificates that let
some of Trump's businesses, including the Trump Organization,
operate in New York.
The appeal addresses all of Engoron's main findings.
Trump has called the judge "deranged," and suggested on Monday
that he be disbarred.
He has also said James based her case on "fraudulent" numbers,
as part of a Democratic witch hunt against him.
"This is a railroading," Trump said on Wednesday.
Trump, a Republican, leads his party's race for the 2024
presidential nomination.
The appeals process could extend beyond the trial, which could
last into December.
Engoron is hearing the case without a jury.
He will review other claims including falsifying business
records, insurance fraud and conspiracy, and whether the
defendants should pay $250 million in penalties.
James also wants Trump and his adult sons permanently banned
from running businesses in New York.
Trump separately faces four criminal indictments over his
efforts to stay in power following the 2020 election, his
handling of classified documents, and hush money paid to a porn
star. He has denied wrongdoing and pleaded not guilty.
The government cases have strengthened Trump politically, and
his campaign is using them to raise money by portraying him as a
martyr.
(Reporting by Jonathan Stempel; Additional reporting by Jack
Queen; Editing by Noeleen Walder, Daniel Wallis and Grant
McCool)
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