Trump civil fraud case: Judge fines Trump $354M, says frauds 'shock the conscience'

In a post on social media, Donald Trump dismissed the idea that his civil fraud trial might result in a settlement.

"HE RULED THAT I WAS A FRAUD BEFORE HE EVEN SAW THE CASE, THEN TRIED TO GET ME TO SETTLE. A TOTAL HIT JOB," Trump wrote about Judge Arthur Engoron.

Engoron has not addressed the possibility in court, but sounded sentimental this morning as he began what is likely to be the final day of the trial.

"In a strange way, I am going to miss this trial," Engoron said. "It has been an experience."

A day after Donald Trump's lawyers rested their defense case that featured numerous expert witnesses, New York Attorney General Letitia James is set to call her own accounting expert as part of the state's rebuttal case.

Cornell professor Eric Lewis was qualified as an accounting expert over the objections of Trump's attorneys yesterday, and his direct examination is scheduled to begin this morning.

Lewis will likely address some of the findings reached by the defense's accounting experts, Jason Flemmons and Eli Bartov, whose testimony that Trump had adequate disclaimers on his financial statements is at the center of the defense's case.

Trump's lawyer Chris Kise aggressively criticized Lewis' qualifications during a lengthy voir dire session yesterday, but Judge Arthur Engoron remained convinced about Lewis' ability to testify as an accounting expert.

Donald Trump's attorney Chris Kise unloaded on the second rebuttal witness called by New York Attorney General Letitia James after the defense had rested its case.

"The reason they brought this witness in here is, there is no one in the actual profession who would sustain the opinions they are asking of the witness," Kise argued about Cornell professor of practice Eric Lewis, who Judge Engoron qualified as an expert in accounting.

Kise exasperatedly questioned Lewis during a prolonged voir dire about his qualifications, criticizing his experience while knocking Engoron in the process.

"You are a professor of practice with no practice in the field of accounting," Kise told Lewis. "I probably have more experience in the practice of accounting than this witness."

Engoron nevertheless deemed Lewis an expert in accounting over Kise's objections that his expertise was "too broad" for the circumstances.

"I am not sure if anything will change a decision in this courtroom," Kise argued.

Engoron appeared worn out by Kise's lengthy attacks.

"Stop making speeches every time we have to discuss something," Engoron said for the umpteenth time.

Court was subsequently adjourned for the day, with the state's rebuttal case set to resume on Wednesday.

With the defense having rested its case, state attorneys began what they expect to be a brief rebuttal case by calling to the stand Kevin Sneddon, a managing director at Trump International Realty between 2011 and 2012.

State attorneys asked Sneddon about one of the centerpieces of the attorney general's complaint: Trump's penthouse apartment in Trump Tower, which Trump claimed on his statements of financial condition was 30,000 square feet in size when the actual dimensions are a third of that. The overstated size allowed Trump to inflate the value of the apartment by over $200 million, Judge Arthur Engoron decided in his partial summary judgment.

During the defense's case, a former Trump Organization executive blamed Sneddon for the error.

"The person running Trump International Realty at the time, Kevin Sneddon, sent me an email that the triplex was 30,000 square feet," former Trump Organization controller Jeffrey McConney testified.

Sneddon, however, testified that he received the 30,000 square foot figure directly from Trump's main deputy: co-defendant and former Trump Organization CFO Allen Weisselberg.

Sneddon said that he received a phone call directly Weisselberg, who requested that he value Trump's penthouse.

"I just knew it was the penthouse. I didn't know much about the apartment itself," Sneddon testified.

"I asked if I could see it. He said that was not possible. I asked if there was a floor plan or any specs. He said he did not have any of that information," Sneddon said. "He said, 'It's quite large. I think it's around 30,000 square feet.'"

When McConney emailed him in September 2012 to ask for help valuing Trump's penthouse, Sneddon said he relied on the figure Weisselberg provided him -- unknowingly providing inaccurate information to McConney.

"I already valued DJT's triplex for Allen," Sneddon wrote in an email shown at trial. "At 30,000 sq. ft., DJT's triplex is worth between 4K and 6K per ft - or 120MM to 180MM."

Trump's attorney Chris Kise fiercely objected to most of Sneddon's brief testimony, describing the questioning as a "free for all."

During a short cross-examination, defense attorney Clifford Robert attempted to discredit the testimony of Sneddon -- who did not testify in the state's case -- by suggesting Sneddon was primed by state attorneys so his testimony would align with the state's theory of the case.