Trump boosted golf course value by more than $100m over appraisal: Court evidence

Former Donald Trump tax attorney Sheri Dillon was questioned on the stand about a golf club that evidence suggests the Trump family overvalued by over $100 million, ABC News reported on Friday.

Dillon, according to the report, "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, when state attorneys showed her a spreadsheet revealing the property was estimated by the Trump Organization to be valued at $213 million that exact same year, she said she wasn't associated with that estimate.

"I have never seen this document," said Dillon at the fraud trial late Thursday. "I don't even know what this is."

Trump's top accountant, Jeffrey McConney, had previously testified he was responsible for maintaining those records.

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According to the report, the questioning shortly took a "combative" turn, with state attorney Lewis Solomon saying, "We have the right to treat her as a hostile witness," and Judge Arthur Engoron granting that motion.

New York Attorney General Letitia James has alleged in the suit that Trump and his two adult sons systematically lied about the value of their properties, and sometimes even the square footage, to fraudulently obtain preferential loan treatment and other financial perks. Trump has denied this, saying differences in valuation were good-faith subjectivity and that all the loans were repaid, so there was no actual injury.

Engoron has already partially ruled in James' favor on summary judgment, leaving the trial primarily a matter of assessing damages. James is seeking $250 million in fines and the prohibition on the Trumps from operating their business in New York.