Former President Donald Trump made his fourth appearance at his civil fraud trial in a Manhattan courtroom on Tuesday. The trial, which began two weeks ago, involves Trump, his two sons, and their company, who were previously found liable for fraud in September in a civil suit brought by New York Attorney General Letitia James. The trial is now focusing on charges of falsification of business records and conspiracy. Trump and his co-defendants have denied any wrongdoing in the case. However, Trump's absence from Monday's proceedings was noted by Judge Arthur Engoron, who humorously commented on the "empty chair" in the courtroom.

Tuesday's proceedings were originally expected to include a face-off between Trump and his former “fixer” and attorney, Michael Cohen, who is a key witness in both this case and an unrelated Manhattan criminal case. However, Cohen's testimony was delayed due to a health issue. In a statement to CBS News, Cohen expressed his intention to testify as soon as possible, stating that he believes Trump will be present in the courtroom when he does testify.

Interestingly, Trump had chosen to drop a $500 million lawsuit against Cohen just before the start of his current trial. A judge agreed to delay Cohen's deposition in the lawsuit so that Trump could attend his own trial. However, Trump is now scheduled to be deposed in a different case - a lawsuit filed by former FBI agent Peter Strzok against the Justice Department - later on Tuesday, and it remains unclear if he plans to attend that deposition.

In addition, Trump received a limited gag order in a separate federal case in which he faces four felony charges related to his alleged attempts to overturn the 2020 election. This is the second limited gag order Trump has received this month. Earlier, Judge Engoron prohibited Trump from making online posts or public statements about court staff after he made a derogatory post about Engoron's clerk.

Tuesday's trial proceedings began with testimony from Trump Organization accountant Donna Kidder, who was called to the stand late on Monday. Kidder is expected to provide insight into the company's internal bookkeeping practices and the preparation of statements of financial condition. These statements are at the center of the allegations against Trump, as they suggest that he portrayed himself as wealthier than he actually was and overstated the value of his properties to secure more favorable terms on loans and insurance. The state claims that Trump made hundreds of millions in "ill-gotten gains" through these false representations.

Throughout the trial, various current and former Trump Organization executives have testified about documents that indicate a concerted effort to inflate Trump's wealth each year. The trial aims to determine the extent of Trump's involvement in this alleged fraud and the appropriate sanctions to impose.

Meanwhile, Michael Cohen's absence from the trial due to a medical issue has raised questions about the timing and impact of his testimony. Cohen's previous congressional testimony in 2019, in which he alleged that Trump inflated his wealth, sparked both the civil investigation led by Attorney General James and the criminal investigation led by Manhattan District Attorney Alvin Bragg.

The trial will continue with further testimonies and evidence presented by both sides, as the state seeks to recover millions of dollars and restrict Trump's business activities in New York. The outcome of this closely-watched trial will have significant implications for Trump and his reputation.