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Trump Lawyers Prep for Tax Return Fight10/16 06:19

   NEW YORK (AP) -- President Donald Trump's lawyers said Tuesday they'll 
immediately go to the Supreme Court if an appeals court in New York agrees that 
his tax returns can be released to state prosecutors.

   The lawyers notified the 2nd U.S. Circuit Court of Appeals in Manhattan of 
the urgency hours before Manhattan District Attorney Cyrus R. Vance Jr. filed 
written arguments insisting the president is not above the law.

   The appeals court on Oct. 23 will hear oral arguments in Trump's challenge 
to a judge's decision tossing out his lawsuit seeking to block a subpoena of 
his tax returns since 2011. The records were sought from Trump's accounting 
firm for a criminal probe by Vance that stems in part from the Trump 
Organization's involvement in buying the silence of two women who claimed to 
have had affairs with the president.

   The 2nd Circuit would likely rule quickly, which is why Trump's lawyers 
sought early notification of their plans to appeal and the need to prevent the 
records from being turned over before they have a chance to do so.

   A spokesman for Vance declined comment. But hours later, Vance filed papers 
with the 2nd Circuit to support his position, saying his criminal investigation 
"is proceeding based upon information derived from public sources, confidential 
informants and the grand jury process."

   He said the subpoena to Trump's accountant calls for financial and tax 
records of entities and individuals, including Trump, who engaged in business 
transactions in Manhattan.

   According to the papers, the records being sought relate to business and 
financial matters unrelated to any official acts by Trump and primarily relate 
to the time-period before he became president.

   On Friday, Trump's lawyers filed papers with the 2nd Circuit, saying the 
Constitution prohibits states from subjecting the U.S. president to criminal 
process while he is in office.

   "Tellingly, until now, no state or local prosecutor has ever initiated 
criminal process against a sitting President," they wrote.

   Also Friday, U.S. Justice Department lawyers in Washington urged the 2nd 
Circuit to reverse the findings of the lower court, saying Vance must prove 
"particularized need" for the records before they are released to a grand jury.

   "It is not difficult to imagine that a federal court decision permitting a 
local grand jury to take the unprecedented step of subpoenaing the President's 
personal records would open the door to additional, burdensome requests," the 
lawyers wrote.

   They added that the subpoena of Trump's personal records raises substantial 
Constitutional "concerns that the court's perfunctory analysis entirely failed 
to accommodate."


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