Trump's attorney Chris Kise hammered away at the New York attorney general's request for a fine of $370 million, calling the request "pure speculation" in his closing argument.

"You can't just make up a number in the sky," Kise argued, criticizing the New York AG for stepping into private transactions.

"The attorney general is going to come along ten years later because she does not like Donald Trump," Kise said.

Arguing that Trump's main lender at Deutsche Bank was happy to do business with the Trump Organization despite accusations that Trump overvalued his assets, Kise said that the state is attempting to rely on expert testimony due to a lack of testimony from bankers alleging wrongdoing.

Judge Engoron intervened twice during Kise's argument to cast doubt on the claim that happy bankers mean there was no wrongdoing.

"If the bank doesn't say it's material, then it's simply not material," Kise responded.

"That's not logically correct," Engoron said. "You can't just get a witness to say it was not material to us, so it was not material."

Kise also spent a significant portion of his closing statement criticizing former Trump attorney Michael Cohen, who he argued was the only witness to support the attorney general's claim of a conspiracy to defraud lenders.

"We have an individual who comes into the courtroom and lies right in front of you, and the attorney general wants you to find him credible," Kise said regarding Cohen reversing his testimony during the trial.

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."

Trump attorney Chris Kise began his closing argument after Judge Engoron opened the proceedings without addressing Trump's desire to deliver part of the defense's closing statement.

Trump is seated in his usual seat at the defense counsel table, sandwiched between his attorneys.

Engoron lobbed jokes while the pool cameras prepared to enter the courtroom.

"Lining them up -- are they going to be shot or something?" the judge quipped. "I see the usual mixture of anticipation and dread out there. Trust me, this will be painless."

Speaking to reporters before entering the courtroom, Donald Trump said he still hopes to deliver a portion of the closing statement despite Judge Engoron denying that request yesterday after Trump's lawyers declined to agree with the rules Engoron set restricting Trump from making political statements and criticizing those involved in the trial.

"I want to speak, I want to make the summation," Trump told reporters. "At this moment, the judge is not letting me make the summation because I'll bring up things that he doesn't want to hear."

"So I hope to speak, and to help my lawyers reveal all of the defects of this case," said Trump, who called the case "very unfair" and "very bad for New York state companies."

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.