Defense takes shape as Trump faces fraud allegations amid rising stakes.

The first week of the civil fraud case against Donald Trump has concluded, with testimony from Trump's eldest son and a number of expert witnesses trying to prove that Trump is not responsible for overcharging in his financial disclosure statements that were sent to banks and insurance companies. In defending their position, the defense is facing higher stakes for the former president. New York Attorney General Letitia James sued Trump for $250 million, but as the case has progressed, her office has submitted testimony and documents that bring the recovery request closer to $400 million. Trump denies culpability in the case.

Trump Jr. speaking earlier this week''s witness, called his father a real estate visionary who "sees the appeal in a real estate project," it creates value for the family business that can't be expressed on paper. Defense finance expert Jason Flemmons echoed Trump Jr.'s views, describing a real estate appraisal process that can lead to different outcomes. "Current appraised value is not an exact science. There is not one single correct value derived from this exercise," Flemmons said.

Flemmons, who previously worked''s SEC enforcement service, also placed responsibility for any errors on the Trump Organization's outside accountants at Mazars USA. As an example, the defense pointed to the fact that Trump changed the square footage of his penthouse at Trump Tower after Forbes magazine indicated that he had inexplicably tripled it. As a result, Trump's financial disclosure statement reflected a change in the apartment's value from $327 million to $116 million.

Justice Arthur Engoron asked Flemmons, "Do accounting standards require Mazars to address the change?" Flemmons replied, "Yes. "

Public Advocate Kevin Wallace attempted to challenge that assertion by asking Flemmons during cross''s questioning, "Have you ever come across issuers who were charged with fraud and tried to slip their accountants under the table?" The defense objected to this question, and Judge Engoron sustained their objection.

The judge showed less understanding for another line of defense argument: that any overstatement of one item in Trump's statements about his financial situation is offset by an understatement of another. "We're getting the full picture of his financial situation," defense attorney Christopher Kais said, attempting to present an expert opinion that Doral Trump's Miami golf club is worth more than indicated in Trump's financial statements, thereby offsetting the inflated values of others''estates.

Public Advocate Andrew Amer called the argument "nonsensical," and Judge Engoron agreed. "The reader of a financial statement has a right to know whether each particular number is accurate," Engoron said. "Any value in Doral does not protect a false value.".