The tribunal has postponed the taking of evidence from former Fianna Fáil minister Mr Pádraig Flynn for a further week.
Mr Flynn is now scheduled to give evidence on Tuesday, July 20th. It was originally planned that he start his evidence yesterday, but delays caused by court proceedings involving George Redmond, and interruptions to the evidence from developer Mr Owen O'Callaghan, have forced the postponement.
Earlier this week, the tribunal heard that Mr Flynn and his wife, Dorothy, held three bogus non-resident accounts while he was a minister.
The Flynns signed an AIB document declaring that they were not resident in the country, even though they were living in Castlebar, Co Mayo, at the time.
Ms Patricia Dillon SC, for the tribunal, said the £50,000 cheque given to Mr Flynn by developer Mr Tom Gilmartin in 1989 was lodged to one of the bogus non-resident accounts. She described the cheque as "unique", with several unusual features. It was made out to cash, Mr Gilmartin's signature was not printed on the face, and the bank details were overwritten. The address for each account was given as 34 Northumberland Road, Chiswick, in London. Ms Dillon said there was no such road in Chiswick.
A former manager of the AIB branch in Castlebar, Mr Denis Chambers, said he knew nothing about the accounts. He had no recollection of opening such accounts. He was aware of accounts of this type at his former branch, but did not know that accounts existed in the Flynns' names.
Mr Chambers agreed that Mr Flynn was the only TD or minister who was a customer of his branch and that the Flynns were "premier" customers. He agreed he would have been their normal point of contact.
The first account was opened in 1986 and closed in 1993, while the second existed from 1985 to 1989, the tribunal heard. The third account was opened in 1989 and the address was changed to Brussels when Mr Flynn became EU Commissioner in 1993.
Ms Dillon said that any cashier "worth their salt", when presented with a £50,000 cheque of the type given to Mr Flynn, would have gone "hotfoot" to the manager to ask for directions. Mr Chambers agreed, "except if the client was well known to them".
Before the unscheduled adjournment yesterday morning, Mr Liam Lawlor again raised the issue of Mr O'Callaghan's case, in which the High Court ruled that the developer should have access to confidential statements made by Mr Tom Gilmartin. The tribunal has said it will appeal the judgment.
However, Mr Lawlor called on the tribunal to "cut your losses and give us the documents". This would save taxpayers the cost of the appeal, he suggested.
He also asked whether the Oireachtas had any say in the decision to appeal the judgment, and queried why the tribunal's barrister had announced this decision in court without first obtaining guidance from Judge Mahon.
Judge Mahon said the judgment would be appealed, but said the tribunal would first examine the detailed ruling before deciding on its approach.
