After two days of testimony for the defense, former Trump Organization controller Jeff McConney stepped off the witness stand.

Judge Arthur Engoron then adjourned court until Monday.

When court resumes after the Thanksgiving break, the defense plans to call two Trump Organization executives, followed by several Deutsche Bank employees.

Former Trump Organization controller Jeff McConney, on cross-examination, testified that he thought Eric Trump should review his father's statement of financial condition in 2021.

"You thought Eric Trump should review the statement of financial condition?" state attorney Andrew Amer asked after showing McConney his notes indicating "Eric should review SOFC."

"That was my thought," McConney said.

When Eric Trump testified, he described the statements as the responsibility of the Trump Organization's accountants.

"I never had anything to do with the statement of financial condition," Eric Trump testified, before partially walking back his statement to say, regarding notes that McConney requested from him, "I don't think that it ever registered it was for a personal statement of financial condition."

Former Trump Organization controller Jeff McConney, testifying for the defense, said that he overvalued Donald Trump's penthouse apartment by over $100 million because he relied on an incorrect email.

Judge Arthur Engoron determined in his partial summary judgment that the penthouse was overvalued by as much as $200 million because it was falsely listed as being three times larger than its actual size.

To get to that value, McConney said relied on a Trump Organization broker who falsely represented the apartment was 30,000 square feet.

"I would rely on him. I figured he knew the property a lot better than I did," said McConney, who added that he never spent considerable time in the apartment.

The Trump Organization lowered the value of the penthouse by more than $200 million in 2017 after a Forbes magazine article exposed the error.

McConney's testimony came before he broke down on the stand at the end of his direct examination.

Earlier in his testimony, before breaking down on the witness stand, longtime Trump Organization controller Jeff McConney drew a blank when asked why Trump's Mar-a-Lago property was valued in Trump's statements of financial condition as a private residence rather than a social club -- a central allegation levied by the New York attorney general.

The property was valued in excess of $500 million on the basis that it could be sold as a private residence -- despite Trump signing a deed in 2002 with the National Trust for Historic Preservation that exclusively limited the property to being used as a club. The Palm Beach County Assessor subsequently appraised the market value of the club at less than $28 million, significantly lowering Trump's tax burden.

"I don't remember off the top of my head," how the property ended up being valued on Trump's financial statements as a residence, McConney said, confirming that was the case.

He testified that he could not remember having a specific conversation with outside accounting firm Mazars USA about the approach to valuing Mar-a-Lago.

While McConney could not recall why the decision to value the property as a private residence was made, he said that he used a reasonable approach to determining a price-per-acre based on nearby property sales. He said that their comparable property approach resulted in a $50 million decrease in value between 2014 and 2015.

"Our intention was always to reflect as best we could the value of these properties," McConney said.

Former President Donald Trump's plan to deliver part of his closing argument Thursday, as reported yesterday by ABC News, is now in doubt after he failed to meet a deadline to agree to limitations imposed by Judge Arthur Engoron.

According an email exchange between Engonon and defense counsel that was posted to the public docket Wednesday, Engoron said that Trump would have to follow the case's limited gag order, and that he would not be allowed to "impugn" the New York attorney general or her staff -- limitations that Trump attorney Chris Kise rejected, calling them "untenable."

"The limitations I am imposing, in my absolute discretion, are not subject to further debate. Take it or leave it," Engoron replied on Jan. 9, according to the email thread.

When Trump's lawyers missed the first deadline set by Engoron, the judge determined that Trump could not testify. Kise then responded that he did not see the deadline and requested that the closing arguments be postponed because of the death of Melania Trump's mother on Tuesday.

"I am sad to advise the Court that Mrs. Trump's mother passed away this evening. Because of the challenges presented by this deeply personal family matter, President Trump has asked that I request the Court postpone the date for closing argument," Kise wrote yesterday.

Engoron promptly denied the request and said the closings would continue as planned.

"On balance, going forward makes the most sense. Please tell Mr. Trump that I am sorry," Engoron wrote.

Kise informed Engoron that Trump still planned to attend the closings and speak.

"Despite the fact that his Mother-in Law, who he was very close to, passed away late last night, President Trump will be speaking tomorrow," Kise said in an email this morning.

When Engoron asked for assurance that Trump agreed to his rules, Kise pushed back, writing, "You are not allowing President Trump, who has been wrongfully demeaned and belittled by an out of control, politically motivated Attorney General, to speak about the things that must be spoken about."

"I won't debate this yet again. Take it or leave it. Now or never. You have until noon, seven minutes from now. I WILL NOT GRANT ANY FURTHER EXTENSIONS," Engoron replied at 11:54 a.m.

After Kise failed to respond, Engoron emailed him at 12:12 p.m. that he assumed Trump would not be speaking and that their email exchange would be posted to the court's public docket.

Responding to the development, Trump's legal spokesperson, Alina Habba, said in a statement to ABC News: "Is anyone surprised anymore?"