"Sorry to be brash," Eric Trump began a 2012 email to a board member of a North Carolina golf club that the Trump Organization intended to purchase, according to materials entered into evidence.

The board member had come to New York to review financial documents to be assured the Trump organization had the "financial wherewithal to purchase, renovate and operate the club," state attorney Andrew Amer said while questioning Eric Trump.

Amer contended that meant Eric Trump knew "the company had personal financials available to share with third parties," despite the former president's son testifying that "I don't want to speculate" what was being shared.

"I understood we had financials as a company. I was not personally aware of the statement of financial condition," Eric Trump said. "I did not work on the statement of financial condition. I've been very clear about that."

Eric Trump denied knowing that he was cited as a source for Donald Trump's valuation of his Seven Springs estate in New York.

"People ask me questions all the time, but I never worked on the statement of financial condition," Eric Trump said when asked about two phone conversations cited by Trump Organization controller Jeffrey McConney to determine the value of the estate.

While Eric Trump said he had no reason to doubt that the conversations about the estate took place, he denied knowing they were used to value the property in Trump's financial statements.

"I don't believe I ever saw or worked on a statement of financial condition," Eric Trump said.

Eric Trump, the heir apparent to the Trump Organization, could face particularly high stakes on the stand.

Gaining power in his family's firm once his father became U.S. president, Eric Trump is responsible for "all aspects of management and operation of the Trump Organization," according to New York Attorney General Letitia James.

While his brother Donald Trump Jr. was sparsely mentioned by witnesses during the first five weeks of the trial, Eric Trump was described by witnesses as involved in the day-to-day operations of the company, as well as leading projects for multiple properties that were allegedly inflated in his father's statements of financial condition.

Unlike his brother Donald Trump Jr. -- who certified those statements between 2016 and 2021 -- Eric Trump is alleged to have signed "several guarantor compliance certificates" for his father, that relied on the financial statements.

"I've done a lot to jog my memory and I simply can't, because I don't think I've had any involvement in the statement of financial condition, to the best of my knowledge," Eric Trump said during the deposition he gave in the course of the AG's investigation.

As part of the penalty she is seeking, James has requested that the court bar Eric Trump -- as well as his brother and father -- from serving as an officer in any New York State corporation or business entity.

"The people call Eric Trump," state attorney Andrew Amer said as Donald Trump's second son took the stand.

"Is it fair to view the hierarchy of the Trump Organization as a pyramid with your father at the top?" Amer asked Eric Trump, an executive vice president with the firm.

"Yes," Eric Trump said. "I worked with many people but ultimately reported to my father."

Cushman & Wakefield executive David McArdle, who was hired to appraise the value of 71 undeveloped residential units at the Trump National Golf Club in Westchester County, New York, testified that he also conducted multiple appraisals for conservation easements at the property in 2014 and 2015.

Signing a conservation easement would allow the Trump Organization to give up their development rights and treat the difference in property value as a charitable donation, according to the New York attorney general.

By giving up the right to develop the 71 residential units, McArdle found that the donation was worth $43 million, according to an April 2014 appraisal. A later appraisal McArdle conducted in 2015 landed on a similar valuation of $45.2 million.

But Trump's financial statements from those years appear to ignore the appraisals, valuing the land from the undeveloped units at $101 million, according to documents entered into evidence.

"Based on the supporting data, the only source for the increase in the number of units and profit per unit were telephone conversations with Eric Trump," the New York attorney general alleged in her complaint.

McArdle also testified that he was consulted to appraise Seven Springs, a New York estate Trump purchased for $7.5 million in 1995.

To value the property, which could be subdivided into 24 to 26 residential lots, McArdle testified that he toured the site, consulted a local expert, and spoke with Eric Trump on multiple occasions.

"He had a very high opinion of the property, which didn't surprise me," McArdle said.

His appraisal ultimately determined the total value for the lots in 2014 was $30-$50 million, McArdle said.

But the New York attorney general alleges that appraisal was ignored in Trump's 2014 financial statement, in favor of a "false and misleading" value of $161 million for a portion of the undeveloped lots.