WASHINGTON — The unsealed indictment towards former President Donald J. Trump on Tuesday laid out an sudden accusation that bolstered what many authorized consultants have described as an in any other case dangerous and novel case: Prosecutors declare he falsified enterprise data partly for a plan to deceive state tax authorities.

For weeks, observers have questioned in regards to the actual prices the Manhattan district lawyer, Alvin L. Bragg, would deliver. Accusing Mr. Trump of bookkeeping fraud to hide…


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