## Facts

- A New York County grand jury indicted Donald J. Trump on 34 counts of falsifying business records in the first degree under N.Y. Penal Law § 175.10.
- Under New York law, falsifying business records is second-degree (§ 175.05) when a person makes (or causes) a false entry in business records with intent to defraud; it is first-degree (§ 175.10) when that intent to defraud includes an intent to commit, aid, or conceal another crime.
- The indictment alleged that, in connection with Trump’s 2016 presidential campaign, hush-money payments were funded to keep negative stories from being published.
- The indictment further alleged that reimbursements for those payments were recorded in the Trump Organization’s books as payments for legal services, even though the entries were allegedly false.
- To satisfy § 175.10’s “another crime” element, the indictment alleged that Trump’s intent to defraud included an intent to commit, aid, or conceal four additional crimes:
  - violations of federal election laws (treating the hush-money payments as campaign contributions that exceeded legal limits),
  - a state election-law offense barring a conspiracy to influence an election by unlawful means,
  - providing materially false information to tax authorities, and
  - additional false business-record entries made by Michael Cohen and others.
- Trump moved to dismiss the indictment, arguing that the allegations were insufficient to show that he intended to commit, aid, or conceal the four additional crimes identified by the People.

## Issues

1. Whether the indictment sufficiently alleged first-degree falsifying business records under N.Y. Penal Law § 175.10, including that Trump’s intent to defraud included an intent to commit, aid, or conceal another crime.
2. Whether the indictment’s allegations of four specified “other crimes” (federal election-law violations, a state election-law conspiracy offense, tax-related falsity, and related false-record offenses by others) were adequately pleaded to withstand a motion to dismiss.

## Decision

- The court denied Trump’s motion to dismiss the indictment.
- The court held that the indictment sufficiently alleged the elements of first-degree falsifying business records, including the “another crime” component of § 175.10.
- The court concluded that the indictment’s allegations tying the alleged falsified entries to the four identified “other crimes” were sufficient at the pleading stage.

## Legal Principles

- An indictment is sufficient if it alleges facts that, if true, establish each element of the charged offense and provide notice of the conduct at issue.
- Second-degree falsifying business records requires a false entry (or causing a false entry) in business records with intent to defraud. N.Y. Penal Law § 175.05.
- First-degree falsifying business records requires the same conduct and intent to defraud, plus an intent to commit, aid, or conceal another crime. N.Y. Penal Law § 175.10.
- On a motion to dismiss, the court assesses legal sufficiency of the accusatory instrument rather than resolving factual disputes about what the evidence will ultimately show at trial.
- For § 175.10, the People may satisfy the “another crime” element by alleging that the defendant intended to commit, aid, or conceal the commission of a separate offense connected to the falsification.

## Conclusion

The court refused to dismiss the 34-count indictment charging Trump with first-degree falsifying business records, concluding that the indictment adequately alleged false business-record entries made with intent to defraud and with intent to commit, aid, or conceal four identified additional crimes involving election law, tax-related falsity, and related false-record conduct.


People v. Trump, 2024 WL 1624427 (2024)