Extensive searches by the builder Mr Tom Brennan have failed to find any evidence that Mr Ray Burke paid any money for the house one of Mr Brennan's companies built for the former minister.
Mr Brennan told the tribunal yesterday he had carried out further inquiries since his last appearance in July, but these had failed to find any records showing a payment.
He also inquired with Oak Park Developments, which built the house in Swords, and Northern Bank, but neither of these had any documents.
The tribunal has heard evidence that no money changed hands when Mr Burke acquired a two-acre site on the Malahide Road from Oak Park in 1972.
Tribunal lawyers also believe no money was paid when Oak Park built a large house, Briargate, shortly after. Mr Burke sold the house and grounds last year for £3 million.
Mr Burke has told the tribunal that he made a single payment of £15,000 directly to the company in respect of the site and house.
Oak Park says it received three payments of £5,000. However, neither Mr Burke nor Oak Park has been able to find any documents to support the claim.
Mr Brennan was recalled to the witness box yesterday to answer questions on this and a long list of other matters outstanding from last July.
He denied making any representations to Mr Burke or An Bord Pleanβla in relation to a site on Herbert Street.
The site, which was owned by a company controlled by Brennan and McGowan and the auctioneer Mr John Finnegan, obtained controversial planning permission for an office block in 1984.
Mr Brennan said he did not think Mr Burke knew "anything" about the place. He acknowledged knowing a number of members of An Bord Pleanβla at the time but said he never made any representations to them about the property.
He said he and Brennan and McGowan continued to pay auctioneering fees to Mr Burke's company, P.J. Burke (Sales) Ltd, until 1981 and 1982. Mr Burke has stated that he left the auctioneering business when he was made a minister in 1978.
Mr Brennan said Mr Finnegan was a one-third owner in all eight land deals in which the auctioneer collaborated with Brennan and McGowan.
Meanwhile, proceedings taken by Mr Finnegan in a Guernsey court to obtain access to his trust document have been adjourned for a week, his lawyers told the tribunal yesterday.
Mr Dominick Hussey SC, for Mr Finnegan, said the tribunal's lawyers had participated fully in the process.
He anticipated that the different parties would have worked out an agreement on the matter by next Friday.
Mr Finnegan began the proceedings on foot of intense pressure from the tribunal, after he explained the administrators of his trust, CrΘdit Suisse Trust, had refused to release the documents.
The trust records may indicate whether Mr Finnegan was aware that some of the money from his offshore company, Foxtown Investments, was paid to Mr Ray Burke.
Earlier, Mr Pat Hanratty pointed out to Mr Finnegan that Brennan and McGowan's accountant, Mr Hugh Owens, had said that Mr Finnegan had instructed him that Foxtown Investment was "owned and controlled by himself".
Counsel put it to the witness that his trust was "a sham" and that it was actually under his direct control. Mr Finnegan denied this was the case.
He completed his evidence to the tribunal yesterday afternoon, after four weeks in the witness box.
