Trump's defense expected to rest its case in New York fraud trial

Former President Donald Trump's defense is expected to rest its case Tuesday in a New York civil fraud trial where the former president faces up to $250 million in damages over fraud allegations.

New York University accounting professor Eli Bartov is Trump's final witness and is facing cross-examination Tuesday morning, ABC News reported. Bartov strongly defended the former president's financial statements, which are at the center of the case.

The defense is expected to rest its case after Trump on Sunday reversed plans to testify the following day. 

Presiding Judge Arthur Engoron already sided with New York Democratic Attorney General Letitia James in the case in September when he ruled that Trump and his company are liable for defrauding banks and insurers by overstating the value of their assets, which allowed for more favorable loan terms. 

James is seeking $250 million in damages and an order barring Trump and his two eldest sons,  Donald Trump Jr. and Eric Trump,  from serving as officers of businesses in New York state.

Bartov testified last week that he could find "no evidence whatsoever for any accounting fraud" and that the documents that prosecutors based their case on were insignificant.  

"It is impossible to argue – it is really absurd to argue – that Deutsche Bank or any bank or any lender would make lending decisions based on the statements of financial condition," Bartov said. "This should close the book on this case."

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