Here is the essence of the case Justice Engoron wrote that the annual financial statements that Mr. Trump submitted to banks and insurance companies “clearly contain fraudulent valuations that defendants used in business.”
the key word is "clearly"
When borrowing $millions lots of appraisers are at work
In real estate there are no valuations considered true and factual -- impossible -- like beauty, it is in the eye of the beholder
But it is a NY kangaroo court and he willl be convicted
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