The solicitor who organised the "dig-out" for Taoiseach Bertie Ahern in 1993 also acted for the Manchester man who sold Mr Ahern his Drumcondra home.
The late Gerard Brennan, who had a solicitor's firm at 27 Upper Mount Street, acted for businessman Michael Wall when Mr Wall bought the house in March 1995.
He also acted as solicitor for a number of years for two Irish companies owned by Mr Wall and which used Mr Brennan's address as their registered office in the 1990s.
Mr Brennan was a close friend of Mr Ahern's and acted as personal solicitor for him in the early 1990s. Along with the former Fianna Fáil fundraiser Des Richardson, he was involved in the raising of £22,500 for Mr Ahern, from eight donors, in and around Christmas 1993. He served on the board of Eircom from November 1992. Mr Brennan died in 1997.
Mr Ahern bought the Drumcondra house from Mr Wall in October 1997. Yesterday in the Dáil, Mr Ahern said he rented the house for two years, at full market rates, before buying it from Mr Wall at full market value. This indicates Mr Ahern moved into the house soon after it was purchased by Mr Wall.
Mr Wall is a native of Ashford, Cong, Co Mayo, who has lived in Manchester for the past 47 years. Mr Ahern said yesterday he had spoken to Mr Wall a number of times at the weekend. He said Mr Wall was in attendance at the autumn 1994 hotel meeting in Manchester where a number of unidentified people gave a total of £8,000 to Mr Ahern, the then minister for finance. Mr Ahern said Mr Wall was in attendance as a bus driver. He said Mr Wall did not "eat the dinner" or give money to Mr Ahern.
Mr Wall worked for a bus-hire company in Manchester, eventually coming to own it. He sold it some years ago and now has a number of property and building companies.
Publicly available documents in the Registry of Deeds in Dublin show that when Mr Wall purchased the house in March 1995, Gerard M Brennan, solicitor, Dublin 2, witnessed the purchase for Mr Wall. These documents were viewed in the Registry of Deeds by The Irish Times earlier this week.
Also, a search in the Companies Registration Office (CRO) in Dublin showed two companies of which Mr Wall was a director.
Wallrock Ltd had its registered address at 27 Upper Mount Street, Dublin 2, in the 1990s. Documents from October 1990 show that when Mr Wall was appointed a director of the company, soon after its formation, the legal notice sent to the CRO came from Gerard M Brennan & Co, 27 Upper Mount Street, Dublin 2. The company now has its registered address in Cong, Co Mayo.
Mr Brennan acted in an identical way, again in October 1990, when Mr Wall was appointed director of Wall (Ireland) Ltd, a company which again had its registered office at 27 Upper Mount Street, Dublin, in the 1990s. It has since been dissolved.
In the Dáil yesterday, Mr Ahern said a person in Manchester had been contacted by a newspaper on Wednesday yet this person's name would have only appeared on confidential disclosures to the Mahon tribunal.
When Mr Wall sold the house to Mr Ahern in 1997, the deed of sale was witnessed by MP Farren, with an address in Manchester. This is stated on the publicly available documents in the Registry of Deeds.
A message was left for a person of that name in Manchester on Wednesday, asking that they contact The Irish Times. The person has not yet done so.
