Former United States President, Donald Trump, appeared before the Manhattan Court in New York on Monday, with a state lawyer accusing the ex-U.S. leader of generating more than $100 million by lying about his real estate empire.

Trump, who called the case “a continuation of the single greatest witch-hunt of all time”, also attacked New York’s attorney general and the judge overseeing his civil fraud trial as it began on Monday.

Attorney General Letitia James is seeking at least $250 million in fines, a permanent ban against Trump and his sons Donald Jr and Eric from running businesses in New York, and a five-year commercial real estate ban against Trump and the Trump Organization.

According to Reuters, testimony in the Manhattan courtroom began following opening statements, with Donald Bender, a partner at Mazars USA and longtime accountant for Trump’s businesses, as the state’s first witness.

Trump told reporters before the trial began that the case was a “scam,” a “sham” and a political vendetta by James, and during a lunch break called the Democrat “a corrupt person, a terrible person. Driving people out of New York”.

He was equally unsparing of the judge, Arthur Engoron, calling him a partisan Democrat who is using the case to interfere with the 2024 presidential election, where Trump holds a big lead for the Republican nomination.

“This is a judge that should be disbarred. This is a judge that should be out of office,” the former president said.

Trump’s election campaign used the start of the trial for fundraising, saying he was defending his family and reputation from New York Democrats it called “corrupt tyrants.”

The case concerns accusations by the attorney general that Trump inflated his assets and his own net worth from 2011 to 2021 to obtain favorable bank loans and lower insurance premiums.

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James has accused Trump of materially overvaluing assets including his Trump Tower penthouse apartment in Manhattan, his Mar-a-Lago estate in Florida, and various office towers and golf clubs, and inflated his own fortune by as much as $2.2 billion.

“This isn’t business as usual, and this isn’t how sophisticated parties deal with each other. These are not victimless crimes,” Kevin Wallace, a lawyer from James’ office, said in his opening statement.

Christopher Kise, a lawyer for Trump, countered in his opening statement that Trump’s financials were entirely legal.

Engoron is hearing evidence without a jury.

Last week, the judge found Trump, his adult sons, and 10 of his companies liable for fraud, describing in scathing terms how the defendants made up valuations.

He said these included valuing the Trump Tower apartment as if it were three times its actual size and worth $327 million, and estimating that Mar-a-Lago was worth up to $739 million though its assessed value was no more than $28 million.

The judge canceled business certificates for companies controlling pillars of Trump’s empire and said he would appoint receivers to oversee their dissolution.

Trump responded at the time by calling Engoron “deranged”.

The trial will review six additional claims including falsifying business records, insurance fraud and conspiracy, and address how much in penalties the defendants should pay.

Before opening arguments, Engoron described himself as a generalist on the law.

“One thing I know a lot about is the definition of fraud,” he said.

Kise, however, said: “He has made a fortune literally being right about real estate investments.

“There was no intent to defraud, there was no illegality, there was no default, there was no breach, there was no reliance from the banks, there were no unjust profits, and there were no victims.”

Another lawyer, Alina Habba, separately told Engoron that Trump’s assets were “Mona Lisa properties” that could fetch premium prices if Trump sold them.

James said her office was ready to prove its case.

She said: “The law is both powerful and fragile. No matter how much money you think you may have, no one is above the law.”

The trial is scheduled to run through early December.

The Star