Judge McCracken was appointed as the sole member of the McCracken Tribunal which was set up by the Bruton Government in February 1997 to investigate reports of secret payments by Ben Dunne Jnr.
to former Taoiseach Charles Haughey and former cabinet Minister Michael Lowry and others.
This report found that Haughey had given untrue evidence under oath and that Lowry was knowingly assisted by Dunne in evading tax.
As a result of the findings and revelation of substantial funds in secret Ansbacher accounts, owned by Haughey, the new Ahern Government established a more extensive follow-up, the Moriarty Tribunal to investigate the financial affairs of the two politicians.
Charles Haughey faced criminal charges for obstructing the work of the McCracken tribunal.