Trump turned to the justices after the US Court of Appeals for the District of Columbia Circuit decided on November 13 that it would not revisit its October decision backing the House of Representatives Oversight Committee's authority to subpoena the records from Mazars LLP, Trump's longtime accounting firm.
The Supreme Court on November 25 put that ruling on hold, giving Trump until Thursday to file his appeal.
The case represents an important showdown at the top US court over the powers of the presidency versus those of Congress.
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