Counsel for the tribunal, Mr John Coughlan SC, yesterday spent some time questioning Mr Denis O'Brien about the house in Marbella, Spain, he bought from the late Mr David Austin.
At the end of the questioning Mr Couglan put it to the witness that there was "no reality" to Mr O'Brien's suggestion that he bought the house in July 1996 for his parents.
Mr Coughlan said it was not unreasonable to suggest this, given that Mr O'Brien's parents never stayed in the house; that no documentation to cover the sale was put in place until 1998; and that in July 1996 Mr O'Brien spent £214,844 on a site for a house in Quinta do Lago, Portugal.
Mr O'Brien responded: "I would say you are completely, categorically wrong."
Mr O'Brien said his Portuguese home was built in the 18 months following his purchase of the site. He subsequently bought the resort where the site was located. His parents holiday there and so never used the house in Spain.
Mr Coughlan disclosed payments of £43,000 and £44,000 made in late 1997 towards the building of the Portuguese house, causing Mr O'Brien to say he was unhappy with such irrelevant personal details being disclosed.
The tribunal displayed documentation it has in relation to the purchase of the Spanish house. The key issue is what documentation, if any, exists to prove that in 1996 Mr Austin and Mr O'Brien were involved in a £150,000 house sale.
This is because the £150,000 was sent by Mr O'Brien to Mr Austin's account in Jersey in July 1996, and forwarded by Mr Austin in October 1996 to an account in the Isle of Man belonging to Mr Michael Lowry.
Mr Lowry returned the money, with interest, in February 1997, and says the payment was a loan. By 1997, of course, Mr Lowry was being investigated over undeclared payments and offshore accounts.
If Mr O'Brien could produce documentation from prior to Mr Lowry's fall from grace - on November 29th, 1996 - then this would allay unease that there was anything suspicious about his payment to Mr Austin.
The only document from 1996 produced yesterday was a file note from Mr Maurice Perera, a chartered secretary of Valmet Corporate Services Ltd, Gibraltar. The Marbella house was owned by a Gibraltar company and the sale was effected by transferring the shares in this company.
Mr Perera's note, of July 3rd, 1996, states: "Telephone conversation with David Austin, who explained that due to ill-health he was considering selling the property in Spain." Mr Perera said Mr Austin told him he was selling the house to a friend and Mr Perera said he told Mr Austin what needed to be done to effect the sale.
Another file note, dated June 1997, records Mr Perera having another telephone conversation with Mr Austin, who was by then very seriously ill with cancer. Mr Austin could not find the documentation needed and said the purchaser's accountant would be in contact. This was what happened. Mr Aidan Phelan became involved and by 1998 documentation recording the sale began being put in place.
Yesterday's hearing also returned to the $50,000 Telenor/Esat Digifone payment to Fine Gael in December 1995. Notes shown yesterday, which the tribunal received from Telenor on Tuesday, record Mr O'Brien acknowledging to Esat Digifone directors in 1997 that he had wanted the payment to be made "outside the country".
There was also further mention of the comment to Mr Barry Maloney, the then chief executive of Esat Digifone, by Mr O'Brien in late 1996 that he had made payments to two people in relation to the Digifone licence.
Yesterday Mr O'Brien said that when Mr Maloney raised the matter a year later, in 1997, he was trying to derail the planned flotation in the US of Esat Telecom. Other directors had a similar view of Mr Maloney's motives, Mr O'Brien said.