以下摘自纽约时报的论述。
Mr. Bragg’s case would likely center on how Mr. Trump and his family business, the Trump Organization, handled the reimbursement payments to Mr. Cohen. The company falsely recorded the payments in internal records as legal expenses, according to court papers in Mr. Cohen’s federal case. The Trump Organization’s records also cited a phony retainer agreement with Mr. Cohen, who was a lawyer but had no such agreement with the Trumps.
In New York, it can be a crime to falsify business records, but to make it a felony, prosecutors would need [to] show that Mr. Trump’s “intent to defraud” included an effort to commit or conceal a second crime. While it is unclear what that second crime might be in this case, it is possible that Mr. Bragg will cite a violation of state election law. Like the federal prosecutors who charged Mr. Cohen, Mr. Bragg’s prosecutors could argue that the payment to Ms. Daniels was an illicit contribution to Mr. Trump’s campaign, given that the money silenced the porn star, which helped his candidacy…. An attempt to combine the false records charge with the election violation would be based on a legal theory that has not been evaluated by judges, raising the possibility that a court could throw out or limit the charges. But if a case does go to trial, the circumstances of the hush money payment—a president essentially paying off a porn star—could appeal to a jury.