The family of the former Fianna Fáil councillor, Cyril Gallagher, have said they cannot account for £60,000 found in an undisclosed account after his death.
The money was found in an An Post account belonging to Mr Gallagher. He had denied its existence in interviews with the Mahon Tribunal before his death in the year 2000.
A lawyer representing the Gallagher family said their father lived a very frugal life and the cash lodgements could have resulted from savings accumulated from his pension and county council expenses.
Their lawyer, Thomas Montgomery, said the £60,000 consisted of just under £40,000 in lodgements and the balance in interest.
Mr Montgomery pointed out that this sum was far in excess of money Frank Dunlop claimed to have paid Mr Gallagher and there was no evidence of any other political donations so savings would be the most logical explanation for the money.
Mr Dunlop had claimed he paid Mr Gallagher £2,000 to support the rezoning at the Duff Lands and another £1,000 for the Lissenhall rezoning.
Judge Alan Mahon said the inquiry is interested in a total of £5,000 found in Mr Gallagher's account.