https://www.nytimes.com/2019/11/04/nyregion/trump-taxes-vance-appeal.html A federal appeals panel said on Monday that President Trump’s accounting firm must turn over eight years of his personal and corporate tax returns to Manhattan prosecutors The three-judge appeals panel did not take a position on the president’s biggest argument — that he was immune from all criminal investigations. A lower court had called that argument “repugnant to the nation’s governmental structure and constitutional values.” Instead, the appeals court said the president’s accounting firm, not Mr. Trump himself, was subpoenaed for the documents, so it did not matter whether presidents have immunity. Mr. Trump’s lawyers sued to block the subpoena, writing that the criminal investigation of the president was unconstitutional. They asserted that presidents have such unique power and responsibility that they cannot be subject to the burden of investigations, especially from local prosecutors who may use the criminal process for political gain. Federal prosecutors are barred from charging a sitting president with a crime because the Justice Department has decided that presidents have temporary immunity while they are in office. “We view the entire subpoena as an inappropriate fishing expedition not made in good faith,” William S. Consovoy, one of Mr. Trump’s lawyers, told the appeals panel at oral arguments.