The testimony of Donald Trump’s former tax lawyer Sheri Dillon continued Friday morning after a hearing where Judge Arthur Engoron ordered Ivanka Trump to testify at the trial as early as next week.

State attorney Louis Solomon attempted to highlight development restrictions that Trump allegedly agreed to for two properties that appeared to contradict proposed conservation easements.

“Yes, it’s complicated. For the most part, it didn't matter,” Dillon testified, arguing that the restrictions would not impact Trump’s conservation easements.

After an hour of similar questions and responses, Engoron appeared to lose patience and briefly excused the witness from the stand.

“I feel we are two or three elements away from anything that is relevant,” Engoron said. “It seems to me this is becoming a game of gotcha.”

Ivanka Trump must appear to testify at her father’s fraud trial, Judge Arthur Engoron decided from the bench Friday morning.

“I want to see her in person. That is how we prefer testimony,” Engoron said after denying Ivanka Trump’s motion to quash the trial subpoenas she was served.

While Ivanka Trump was not in attendance at Friday's hearing, her lawyer Bennet Moskowitz argued that the state’s justification for bringing Ivanka to the courtroom “falls on its face.”

Characterizing the state’s argument as “a bridge too far,” Moskowitz reiterated that Ivanka neither lives nor has done business in New York since 2017.

State attorney Kevin Wallace defended the subpoenas by arguing Ivanka Trump was a former Trump Organization executive who was the main contact with lenders for Trump’s Washington D.C. Old Post Office hotel. Wallace added that Ivanka Trump still owns properties in New York and operates business here.

Ruling from the bench after a short break, Engoron found that the state presented sufficient evidence to prove that Ivanka does business in New York.

“Ms. Trump owns property in New York and has done business in New York,” he said.

Engoron added that her testimony should not be scheduled before next Wednesday to allow her lawyers to appeal his ruling.

“A trial is a search for the truth, and the law is entitled to every person’s evidence,” Engoron said.

Judge Engoron will hear arguments Friday morning about Ivanka Trump's efforts to quash three subpoenas related to her potential testimony at her father's civil trial.

In September, the New York attorney general's office attempted to compel Ivanka Trump to testify by sending subpoenas to three corporate entities related to her. Her lawyer, Bennet Moskowitz, filed a motion last week to quash the subpoenas, which he argued lacked jurisdiction.

Ivanka Trump was originally included in the attorney general's $250 million lawsuit, along with her father and brothers, before an appeals court dismissed her from the case in June because she was no longer part of the Trump Organization by 2016.

Donald Trump, in 2014, valued his Los Angeles golf club at over $100 million more than the amount it was appraised at, according to evidence shown in court.

Trump's former tax attorney, Sheri Dillon, testified that when working on a conservation easement for the driving range at Trump National Golf Club in Los Angeles in 2014, she received an appraisal that valued the entire club at $107 million.

However, the spreadsheet used to create Trump's financial statements placed the value of the golf club at $213 million that same year, according to documents entered into evidence.

Shown the document during her testimony, Dillion said she was unfamiliar with it.

"I have never seen this document. I don't even know what this is," she said when she was shown the spreadsheet, which Trump Organization controller Jeffrey McConney previously testified he maintained.

When state attorney Louis Solomon attempted to highlight the alleged overvaluation, their exchange grew combative.

"We have the right to treat her as a hostile witness," Solomon said -- a request that was granted by Judge Engoron.

"Did you ever discuss with anyone at the Trump Organization the valuation of [the golf club]?" Solomon asked Dillon at one point.

"I don't recall. Over the years, I am sure it came up at some point," Dillon said, though she could not recall if she directly discussed it with then-Trump Organization CFO Allen Weisselberg.

Court was subsequently adjourned for the day, with Dillon's testimony scheduled to resume tomorrow morning.

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.