According to propublica Donald Trump used shady accounting practices to claim the same write off on his taxes twice.
https://www.propublica.org/article/t...go-hotel-taxes
IRS Audit of Trump Could Cost Former President More Than $100 Million
The tax agency concluded in its long-running investigation that Trump effectively claimed the same massive write-off twice on his failed Chicago tower.
Former President Donald Trump used a dubious accounting maneuver to claim improper tax breaks from his troubled Chicago tower, according to an IRS inquiry uncovered by ProPublica and The New York Times. Losing a yearslong audit battle over the claim could mean a tax bill of more than $100 million.