Murphy had nothing to do with cattle, say appeal lawyers
The 67-year-old, whose farm at Ballybinaby, Hackballscross, Co Louth, straddles the border with Northern Ireland, had pleaded not guilty at the non-jury Special Criminal Court to nine charges of failing to comply with tax laws in the Irish Republic for the years 1996/97 to 2004.
The three-judge Special Criminal Court found Murphy guilty on all counts and he was sentenced to 18 months imprisonment on February 26 last.
John Kearney, defending, told the Court of Appeal on Tuesday that his client’s brother, Patrick Murphy, was in control of the farm from before 1991 until the present time and that the authorities went after Thomas Murphy for tax his brother Patrick had already paid.
Mr Kearney said that documents on the movement of cattle lead to a position, which could not be disproved, that Patrick Murphy was in charge of “all this”. He was the “man in the fields” in ongoing control. All of the documents, all of the cheques “turn up in his shed”, said Mr Kearney.
In reference to certain transactions, Mr Kearney said a witness gave evidence that Patrick Murphy “probably” forged or filled in the body of these documents.
Mr Kearney said a reasonable inference could be drawn from the documents that Thomas Murphy had nothing to do with cattle farming and Patrick Murphy used his name.
In relation to the banking evidence, the prosecution’s position was “follow the money”, Mr Kearney said.
Cheques from cattle sales were going into a particular account. However, the evidence demonstrated a “real possibility” that Patrick Murphy operated the account not Thomas Murphy, Mr Kearney said.
Counsel submitted that in a circumstantial case, the Special Criminal Court was duty bound to “put the jigsaw together” but the court took seven pieces of the prosecution jigsaw and totally disregarded the alternative.
In 357 pages of written submissions, Murphy’s lawyers have filed 48 grounds of appeal.
The hearing is expected to conclude today.



