(Judge Engoron) took particular issue with Trump's claim that the penthouse was 30,000 square feet (2,787 square meters), nearly
three times its actual size, resulting in an overvaluation of as much as $207 million.
"A discrepancy of this order of magnitude, by a real estate developer sizing up his own living space of decades, can only be considered fraud," Engoron wrote.
A New York judge found Donald Trump and his family business fraudulently inflated the value of his properties and other assets, in a major defeat for the former U.S. president that could severely hamper his ability to do business in the state.
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