While exiting court for a break, former President Trump took a swipe at his former lawyer Michael Cohen, who delayed his testimony in the ongoing trial.

Cohen was scheduled to testify on Tuesday, but postponed his testimony due to a medical issue.

"Cohen didn't have the guts," Trump told reporters in the hallway outside the courtroom.

Trump also continued his criticism of the law used by New York Attorney General Letitia James to bring the case, which he said "doesn't give me any rights whatsoever."

"I'm the victim here," Trump said.

Doug Larson's name appears across five years of Donald Trump's financial documents, according to records entered into evidence.

A longtime professional appraiser with the real estate firm Cushman & Wakefield, Larson was cited in Trump Organization documents as an expert at valuing properties like 40 Wall Street, Trump Tower, and an adjoining retail space called "Niketown." Spreadsheets entered as evidence explicitly reference multiple phone calls with Larson between 2013 and 2017.

When asked about these phone calls in court, Larson testified that no such conversations occurred.

"Is it fair to say that Mr. Trump valued Trump Tower at $526 million in conjunction with you?" state attorney Mark Ladov asked Larson.

"No, that is incorrect," Larson said.

"Were you aware that Mr. McConney was citing you as a valuation source in his work papers?" Ladov asked.

"No, I was not," replied Larson, who said he did not assist Trump Organization executives in valuing Trump Tower, Niketown, or 40 Wall Street, despite Trump's paperwork referencing him as a source.

Evidence presented by the state instead suggested that the valuations were determined using cherry-picked metrics from a generic email Larson sent clients.

"It's a way to get your name out to clients for potential work," Larson said about one such "email blast" that was used in a Trump Tower valuation.

Larson added that the valuations Trump Organization executives determined based on "consultation" with him used flawed methodologies, such as using capitalization rates related to office buildings to appraise the retail Niketown building.

"It doesn't make sense," Larson said about Niketown's $287 million valuation.

"It's inappropriate and inaccurate," Larson said about the Trump Organization relying on his name to support their valuations. "I should have been told, and appraisals should have been ordered."

With former President Trump looking on silently from his seat at the defense table, his civil fraud trial turned to the allegedly fraudulent valuation of his 40 Wall Street property.

The Trump Organization's assistant controller, Donna Kidder, testified that around 2012, the company's then-chief financial officer, Allen Weisselberg, instructed her to omit from a financial ledger some of the fees the company charged to manage the building.

Kidder said Weisselberg described it as money that moved within the Trump Organization from "one pocket to another."

The ledger documents, which were provided to the real estate investment firm Ladder Capital, were related to the refinancing of 40 Wall Street.

"Allen Weisselberg said that since they were affiliated entities, management fees could be omitted," Kidder said.

Lowering expenses would make the building's net operating income higher and, thereby, make the building more valuable, state attorneys said. The move helped the Trump Organization claim 40 Wall Street was worth $540 million when its true appraised value was $260 million, said the state.

Kidder also testified about the value of a penthouse apartment in Trump Park Avenue that was rented by Ivanka Trump and Jared Kushner in 2011. The attorney general's office has alleged the apartment was reported at a value several times higher than the agreed selling price.

Kidder testified that Ivanka Trump had been given an option to buy the unit, Penthouse 28, for $8.5 million. However, on statements of financial condition, the Trump Organization valued the apartment significantly higher, at $20.8 million in 2012 and $25 million in 2013.

Donald Trump is back at the defense counsel's table in the courtroom, seated between his lawyers Alina Habba and Chis Kise.

Speaking to the press before entering the courtroom, Trump railed against the trial, telling reporters that his assets were undervalued, reiterating his desire for a jury trial, and criticizing New York Attorney General Letitia James.

"This is the railroading that's all coming out of the Department of Justice," Trump said without offering proof of the accusation.

Press photographers were briefly permitted to enter the courtroom and take photos before testimony resumed.

"They are the eyes and ears of the public, or at least the eyes in this case," Judge Arthur Engoron remarked as the photographers left the court.

The second day of testimony from the defense's expert accounting witness prompted an argument between attorneys for the two sides over the basic question of what the case is about -- leading defense lawyers to make their fourth unsuccessful request for a directed verdict to end the trial.

The arguments came toward the end of direct testimony by accounting expert defense Eli Bartov, who asserted the New York attorney general's case lacked merit because there was no evidence of any fraud on Trump's statements of financial condition, and that any errors about the values of Trump's properties were unintentional and therefore immaterial.

When the defense attempted to question Bartov about those values, state attorneys objected -- prompting defense attorney Christopher Kise to leap from his seat.

"If they don't call anyone to dispute our values, how have they proven their case?" Kise said.

Judge Arthur Engoron, in a pretrial ruling, already decided that Trump conducted a decade's worth of business using fraudulent financial statements, and state attorney Kevin Wallace suggested that Bartov's findings do not change those findings.

"You can't use false statements in business. That's what the summary judgment decision is all about. I think it is pretty much what the rest of this case is about," Engoron said in response to Kise's question.

Kise argued that if the attorney general doesn't prove what Trump's asset values should have been, the case is a "completely rudderless ship" that needs to be "moored to some sort of standard."

"You can't just say it's a misstatement because you feel like it," Kise argued.

"The standard is truth," Engoron responded.

The exchange prompted Trump's legal spokesperson, Alina Habba, to make the defense's fourth motion for a directed verdict, arguing that Engoron is "wasting our time" if he won't consider their expert testimony.

"They have not proven their case. They haven't," Habba said in her request for a directed verdict.

"Denied," Engoron said within seconds of the request, without hearing a response from lawyers for the New York attorney general.