Trump attorney Jesus Suarez is continuing his attempts to discredit former Trump accountant Donald Bender's testimony, but his arguments seem to be wearing thin for the judge.

After Suarez played a short clip from Bender's deposition, Judge Engoron -- who is deciding the case himself -- told the attorney, "There's no jury. Tell me what the point is."

During another portion of the cross-examination, Engoron told Suarez, "It's starting to sound like 'How many angels can dance on the head of a pin.'"

Continuing his cross-examination of Mazars USA accountant Donald Bender, who formerly worked on Trump's account, Trump attorney Jesus Suarez is adopting a less aggressive approach to his questioning than the theatrical approach he took yesterday.

When Justice Engoron appeared unreceptive to one part of Suarez's questioning, Trump, sitting with his attorneys, visibility groaned.

"It's easiest just to move on. Take a hint," Engoron said to Suarez about one of his attempts to discredit Bender.

Trump has been conferring with his attorney Alina Habba, taking notes, reviewing documents, and even ripping up papers while seated at the counsel table during the cross-examination of Bender.

Former President Trump, on his way into court for Day Three of his trial, said that his financial statements under-report his wealth, despite the judge in his case already ruling that his financial records were fraudulently inflated.

"My real net worth is much higher than that, much higher than the statement," Trump told reporters.

Decrying his trial as the "beginning of communism in our country," Trump continued his attacks on New York Attorney General Letitia James, but did not comment on Judge Arthur Engoron.

"This is just a continuation of the witch hunt that started the day I came down the escalator in Trump Tower," Trump said.

Former President Trump is back in court for Day Three of the trial, where defense counsel is expected to continue its cross examination of longtime Mazars accountant Donald Bender.

Once questioning of Bender concludes, the state says they plan to call Whitley Penn audit partner Camron Harris, who took over Trump's accounting after Mazars.

Justice Arthur Engoron may also address the narrow gag order he placed on Trump and the other defendants yesterday regarding making statements about the judge's staff, after the former president made what Engoron described as a "disparaging, untrue, and personally identifying post" involving Engoron's clerk.

Judge Engoron, in an exchange with defense attorneys regarding the state's expert witness, said that levying fines against Trump -- one of the central issues being decided at this trial -- is "clearly an available remedy" despite the defense's contention otherwise.

Engoron already 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.

Engoron's observation came during the defense's effort to preclude testimony from the attorney general's expert witness. In denying their effort, the judge also shot down the defense's argument that disgorgement -- fining Trump for illegal profits -- is off the table.

"For reasons this court has explained ad nauseam, that view is simply incorrect," Engoron said. "Disgorgement is a clearly available remedy."

Trump attorney Chris Kise countered that the state has failed to prove that banks would have done anything differently had they known Trump's statements were fraudulent. Kise specifically cited the testimony of Deutsche Bank executive Nicholas Haigh, who testified that loaning money to Trump was a "good credit decision."

"Several witnesses have testified that they would have acted differently had they known the statements of financial condition were fraudulent," Engoron responded.

"I think, to a certain extent, the defendants are whistling past the graveyard here," the judge added.