Mr Ray Burke has told the tribunal there was "absolutely nothing improper" about the involvement of Brennan and McGowan and other developers in a land rezoning controversy at Fortunestown, near Tallaght.
Mr Burke said he supported proposals made by a consortium of developers for the Fortunestown land because "they were in line with Fianna Fβil policies of promoting free enterprise".
In 1973, garda∅ began an investigation into allegations surrounding a vote on Dublin County Council on the Fortunestown land. Dublin Corporation's plans to acquire 700 acres in the area by compulsory purchase order were resisted by a consortium of six developers, including Brennan and McGowan, who owned the land.
Mr Burke told the Garda that Mr Tom Brennan put the view of his company "personally" to him.
Ms Patricia Dillon SC, for the tribunal, asked if he had disclosed to the Garda the full extent of his financial relationship with Mr Brennan.
Mr Burke said the Garda was "well familiar" with his business relationship with Brennan and McGowan "in general terms".
On the council, Mr Burke opposed the CPO motion for Fortunestown, along with a majority of councillors. The developers later sold 163 acres to the corporation, but developed or sold on the rest when planning permission was obtained.
Later, the tribunal heard that Mr Burke gave investigating garda∅ the authority to contact his bank manager almost two weeks after the final Garda report was forwarded to the Attorney General.
Ms Dillon asked Mr Burke how it was that the letter he wrote authorising the garda∅ to contact his Bank of Ireland branch in Whitehall was dated August 18th, 1974, when the report was sent to the Attorney General on August 18th.
Mr Burke said he had "no idea".
Ms Dillon asked the witness about a series of meetings he had with Mr Brennan in 1985. These are recorded in a surviving diary of Mr Brennan's.
Mr Burke said he believed the seven meetings would have been about the organisation of canvassing teams by Mr Brennan for the June 1985 local elections.
However, Ms Dillon said there was nothing in the diary entries to indicate that the meetings were about the election, or about canvassing in north county Dublin. The meetings took place at a time when Brennan and McGowan were involved in a serious legal dispute and they were sandwiched between meetings with business contacts of Mr Brennan.
For example, on July 1st, 1985, Mr Brennan met Mr Burke in Buswell's Hotel. Immediately before, Mr Brennan had two appointments with Mr Stephen Miley and Mr Don Reid.
Mr Burke said there was nothing unusual about this. Mr Miley was Mr Brennan's solicitor and Mr Reid (who is currently chairman of The Irish Times Ltd) was his tax adviser.
