Cushman & Wakefield executive David McArdle, who was hired to appraise the value of 71 undeveloped residential units at the Trump National Golf Club in Westchester County, New York, testified that he also conducted multiple appraisals for conservation easements at the property in 2014 and 2015.

Signing a conservation easement would allow the Trump Organization to give up their development rights and treat the difference in property value as a charitable donation, according to the New York attorney general.

By giving up the right to develop the 71 residential units, McArdle found that the donation was worth $43 million, according to an April 2014 appraisal. A later appraisal McArdle conducted in 2015 landed on a similar valuation of $45.2 million.

But Trump's financial statements from those years appear to ignore the appraisals, valuing the land from the undeveloped units at $101 million, according to documents entered into evidence.

"Based on the supporting data, the only source for the increase in the number of units and profit per unit were telephone conversations with Eric Trump," the New York attorney general alleged in her complaint.

McArdle also testified that he was consulted to appraise Seven Springs, a New York estate Trump purchased for $7.5 million in 1995.

To value the property, which could be subdivided into 24 to 26 residential lots, McArdle testified that he toured the site, consulted a local expert, and spoke with Eric Trump on multiple occasions.

"He had a very high opinion of the property, which didn't surprise me," McArdle said.

His appraisal ultimately determined the total value for the lots in 2014 was $30-$50 million, McArdle said.

But the New York attorney general alleges that appraisal was ignored in Trump's 2014 financial statement, in favor of a "false and misleading" value of $161 million for a portion of the undeveloped lots.

Eric Trump personally pushed for a higher valuation for 71 undeveloped residential units at the Trump National Golf Club in Westchester County outside New York City, a real estate executive testified.

David McArdle of the real estate firm Cushman & Wakefield said he was hired to appraise the future value of the duplex units to be built along the golf course's 18th hole fairway. McArdle said he personally worked with Trump Organization VP Eric Trump on the project in 2013.

"Eric loved this project. He thought it was very special," McArdle said.

When McArdle eyed a value between $40-$45 million, Eric Trump pushed for a higher value, McArdle said.

In an email that was entered into evidence, McArdle wrote to a colleague regarding Eric Trump: "He continues to call me. I am uncomfortable not replying, please call him."

McArdle testified that he wanted to be "respectful" to Eric Trump, who he hoped to work with on future projects; however, McArdle said he and Eric Trump continued to disagree about the value of the undeveloped units.

"Eric had certain ideas about value. They may have been more lofty than $45 million," McArdle testified.

McArdle said was firm on the $45 million valuation, adding that he did not want to put "Eric in a vulnerable position" because the appraisal could be "under a lot of scrutiny by the IRS or a court."

"We were sort of at the end, and anything beyond $45 million would have put people at risk," he said.

When Ladder Capital executive Jack Weisselberg worked on a $160 million loan for the Trump Organization, he partially relied on Donald Trump's financial statements, according to his testimony this morning.

"The liquidity was really what we were paying attention to," said Jack Weisselberg in reference to the $302 million in cash and marketable assets Trump claimed in his 2014 statement of financial condition.

Pressed on direct examination, Jack Weisselberg declined to say he fully relied on the statement, which the New York attorney general alleges was fraudulently inflated.

"The net worth was one of many statements we were looking at in the underwriting process. It was a factor," Jack Weisselberg said.

He stepped down from the witness stand at the conclusion of questioning, though defense counsel reserved the right to call him back during their case.

Lawyers for former President Trump and New York AG Letitia James began court with a 25-minute private sidebar discussion with Judge Arthur Engoron.

Earlier the attorney general's office requested a forensic examination of Trump Organization data after identifying what they said were "likely omissions" of emails related to former CFO Allen Weisselberg.

"Excuse me, be more respectful," state attorney Colleen Faherty audibly said during one point of the heated sidebar.

"No," Trump attorney Chris Kise responded.

Donald Trump Jr. struggled to answer questions when pressed about why former Trump Organization CFO Allen Weisselberg departed the family's firm.

"Because some legal issues he got himself into," Trump Jr. said, declining to offer specifics about Weisselberg's guilty plea on tax evasion charges last year.

Previously giving lengthy answers to questions about his background and even smiling with the judge, Trump Jr. appeared tense on the witness stand as he answered questions about Weisselberg.

"The specific event was he was indicted," Trump Jr. said.

He added that when began working for the Trump Organization as an executive vice president in the 2010s, Weisselberg outranked him. Trump Jr. would seek Weisselberg's approval for certain business decisions such as refinancing loans.

"Who is above you in your role as an executive vice president in the Trump Organization?" state attorney Colleen Faherty asked.

"Obviously I would have reported to my father in that period of time … people like Allen Weisselberg would have still been senior to me," Trump Jr. said of that time period.

Trump Jr. said he gained more responsibility in 2016 when his father became president and he was named a trustee of his father's revocable trust. He said that he, Weisselberg and his brother Eric Trump became a kind of triumvirate running the Trump Organization.

"We stopped reporting to my father on decisions involving the business," Trump Jr. said.

That relationship broke down once Weisselberg got himself into "legal issues," Trump Jr. said. He testified that he could not recall the circumstances of Weisselberg's exit, including the multimillion-dollar severance deal that Weisselberg received, which Weisselberg faced questions about during his own testimony earlier this month.

"I have no knowledge of the specifics of how it happened. He is no longer working at the Trump Organization," Trump Jr. said of the former CFO.