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.

Defense attorney Chris Kise began his closing argument by reciting the greatest hits of Trump's defense case, highlighting the lack of victims, intent, and claims of wrongdoing.

According to Kise, Trump's net worth is higher than claimed in his statement of financial condition, and the entire case was "manufactured to pursue a political agenda" by New York Attorney General Letitia James.

"There is no testimony from anyone as to how the defendant's conduct allegedly harmed the marketplace," Kise said with Donald Trump looking on from three feet behind him.

Kise then touted the testimony of the former president, who he praised for "shaping the skyline of New York,'' as evidence that he and his sons committed no wrongdoing.

"There are few people in the world who have succeeded in the real estate industry this well, that have been this successful," Kise said of Trump.

Kise instead placed the blame for the case on Trump's deputies at the Trump Organization and his accountants at Mazars USA.

"President Trump relied on multimillion-dollar accountants at Mazars," Kise said. "Allen Weisselberg, Jeffrey McConney, and Donald Bender were the three most principally involved in the presentation and preparation of the statements of financial condition. Guess which one is a CPA? Bender."