Mr Justice Moriarty was not impressed. "This is a very serious inquiry into deeply serious matters, and if people want to come for entertainment they should find somewhere else," he said.
The judge was attempting to calm a public gallery which had found Denis Foley's evidence hilarious.
Three times public mirth interrupted Mr Foley's evidence, and the third time counsel for the tribunal, Mr John Coughlan, had to ask the judge to intervene.
All morning Mr Foley struggled to explain why the man who controlled his offshore account, Des Traynor, was able to give him money at a week's notice but would not let him close his account and settle with the Revenue Commissioners.
Mr Foley said he arranged a meeting with Mr Traynor in 1991 in the hope of closing the account. The former banker told him the funds were locked in for 10 years and that Mr Foley would lose "a lot of money" if he closed his account then. He could nevertheless make withdrawals whenever he pleased.
When an exasperated Mr Coughlan responded: "Ah, Mr Foley", the Kerry TD replied: "To be honest with you, he was very convincing."
It was too much for the public. The 60-strong attendance giggled like children who have heard their teacher make a ludicrous comment.
Mr Coughlan had another go at it. "Isn't it clear, Mr Foley, that such a suggestion - if it were made by Mr Traynor - was absolute nonsense?"
Mr Foley replied: "That is correct, sir, and I pointed out to him that I'd got money out previously. And he said `I'm telling you, it's a good investment and you can take money when you need it'."
Mr Coughlan became more exasperated. "Didn't that occur to you, as an experienced businessman, as being absolute nonsense, Mr Foley?"
By then the laughter from the gallery had become more raucous, and it was knocking Mr Coughlan off his stride.
"I wonder, sir," he inquired of Mr Justice Moriarty, "this is serious business and I think outbreaks of laughter from the audience are not assisting myself or Mr Foley."
The chairman said he agreed that the tribunal was looking into "very serious matters" and told the public that if they wanted a circus, they could go elsewhere.
