Trump got judge-splained about his tax returns in thorough 134-page appellate opinion - 2019-10-12
While the Second Circuit prepares to hear the question of whether New York can subpoena Trump's tax returns (against Trump's defense that he's immune as President), the DC Circuit has just weighed in on whether Congress can subpoena Trump's tax returns (tl;dr: they can). Whereas the target is same — the tax returns — the legal questions and approach differ due to who is requesting them. The result will probably be the same, however.
The 134-page opinion by Judge Tatel is thorough, patient, and leaves no real questions on the table, but that didn't stop Trump-appointed Neomi Rao from offering up a dissent unmoored to reality and untroubled with precedent.
The background to the case traces to Trump's submitted financial disclosure form, required annually by the Ethics in Government Act of 1978. House Oversight Committee chairman Elijah Cummings, seeking to resolve a discrepancy between what Trump had filed with what ex-Trump fixer-lawyer Michael Cohen had testified before his committee. Prior to his plea and sentencing, Cohen dropped the hammer on Trump, testifying that Trump inflated and deflated his total assets when it served his purposes, depending on the situation, law be damned. More precisely, Cohen testified that Trump had essentially paid Stormy Daniels through Cohen in order to hide the payment from the media and FEC in the weeks before the 2016 election. It was typical of the sort of ham-fisted mob accounting Trump has been practicing for decades.