Michael Cohen, his former attorney, testified in court that he assisted in determining “whatever number Trump told us to” on the real estate holdings.

Cohen, a former Trump fixer who is now an adversary, is a crucial witness in the case.

The judge has already determined that Mr. Trump misrepresented the worth of his properties in order to obtain advantageous loans.

The former president is defending himself against four criminal lawsuits in addition to this civil trial while running for president.

Cohen stated on the witness stand in Manhattan on Tuesday that one of his duties was to “reverse engineer” assets in order to raise its worth by basing it on a figure that Mr. Trump had “arbitrarily elected”.

He declared that he would continue to work with former Trump Organization finance chief Allen Weisselberg until they accomplished their boss’s “desired goal”.

Cohen also said that during his failed 2014 attempt to purchase the National Football League’s Buffalo Bills, Mr. Trump attempted to utilize financial records with inflated assets.

With a stoic expression, Mr. Trump folded his arms and watched Cohen enter the courtroom.

As he took the stand, he seemed to glance in the direction of his now-disbarred former counsel, but he said nothing.

Mr. Trump informed reporters that Cohen was “not a credible witness” as the court adjourned for lunch.