Flynn leans towards colourful language when explaining his decisions

Master James Flynn, the High Court Taxing Master, is sometimes given to colourful language when explaining his decisions.

Master James Flynn, the High Court Taxing Master, is sometimes given to colourful language when explaining his decisions.

While outlining his award of £6.7 million in legal costs to Mr Larry Goodman and his companies for appearing before the Tribunal of Inquiry into the Beef Processing Industry, he turned to a quotation from Lord Hailsham's memoirs which described barristers as "Cinderellas without a Prince Charming to protect them" - not a description many would think as very apt for the lawyers in the beef tribunal.

He again turned to a literary reference when explaining why he was reducing the bill of costs of Mr Donal Spring, the solicitor who had represented Mr Dick Spring, his brother and former Tanaiste, at the tribunal. His work was "Lilliputian" compared to that of other legal teams, said Master Flynn, as he reduced the bill from £785,000 to £320,000.

Following objections from Mr Spring, this was later increased to £485,000. However, Master Flynn still insisted that Mr Spring's work was "relatively shallow in both exertion and effort" compared to that of others who participated in the inquiry.

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Last week, he awarded costs estimated at £350,000 to the Haughey family arising out of their challenge to the Moriarty tribunal. In doing so, Master Flynn described tribunals as "the Frankensteins" of modern Irish society, "usually causing panic attacks to all who may be likely to be called to give evidence, whether or nor they have anything to fear".

As with his "Cinderella" remark, he probably caused a few eyebrows to rise when he went on to compare Mr Haughey's situation before the tribunal as "a classic David and Goliath scenario, in that the massive resources of one is pitted against the underdog".

Master Flynn first came to public attention when he decided that Mr Goodman should have £6.7 million in legal costs for appearing before the beef tribunal.

It had already been decided by the chairman and sole member of the tribunal, Mr Justice Hamilton, that all parties who had representation should have their costs.

However, it fell to the court official who decides on costs where they are disputed - that is, the Taxing Master - to come up with a figure based on submissions made by legal costs accountants.

Mr Goodman and his companies had submitted a claim for costs of just over £9 million. As well as the cost of legal advice, this included bills for hotels, catering, consultants and a public relations team. Just over £3 million went to his solicitors, A & L Goodbody, and an equivalent sum to counsel, including almost £1 million to Mr Dermot Gleeson SC. Appeals to Master Flynn from the government to reduce the costs were unsuccessful.

Although Master Flynn is a public servant, and not a member of the judiciary, the position of Taxing Master is a political appointment. He was appointed in 1992 by the Fianna Fail-PD government led by Mr Albert Reynolds.

He had been a solicitor in a company he shared with his friend, the late Mr Seamus O'Carroll. Before qualifying as a solicitor, he completed a degree in English and history and taught for some time. Both he and Mr O'Carroll were active in a Fianna Fail cumann in college.

He is well regarded in the legal profession. "Pleasant. Decent. Very generous on costs," was how he was described by a solicitor.

He holds very strongly to the view that legal costs should essentially be based on what the market will bear. Last year he published a very substantial textbook on the taxation of costs with Mr Tony Halpin, a barrister and friend. Mr Halpin was selected to run for Fianna Fail in the last local election in the Walkinstown area but stood down in order to maximise the vote for his party colleagues.

Master Flynn's "Frankenstein" remark about tribunals is not the only recent comment to prove controversial. Two weeks ago, his decision to award nil costs to the Workers' Party for its work in discovering documents in the de Rossa/Independent Newspapers libel trial was criticised in unusually strong terms by Mr Justice Geoghegan, who drew attention to Master Flynn's "colourful comments".

In March last year, Master Flynn had refused to sanction a bill from the party for £122,000 for the work of its officers in producing the documents. He described the claim as "absurd" and "lacking rationality in clarity and silent in reason".

The Workers' Party appealed to the High Court, where Mr Justice Geoghegan upheld its appeal, though he agreed the claim was exaggerated. He found Master Flynn's decision "unjust". He said members of the Workers' Party could not reasonably be satisfied that they had had an unbiased hearing having regard to the "very unusual comments" contained in Master Flynn's ruling.

Mr Justice Geoghegan concluded: "I say this without casting any aspersions on Master Flynn but, unfortunately, many of the colourful remarks in his first ruling would not give any confidence to the WP that there would be an unbiased assessment."

Master Flynn has at times sided with the individual against what he saw as the excesses of the State. In 1997, he granted £230,000 in solicitors' costs, along with substantial counsel fees, to two young men from west Dublin.

In 1985, they had been convicted of assaulting Mr Eamon Gavin and causing malicious damage to his car. After a protracted campaign their conviction was quashed by the Court of Criminal Appeal.

Granting the costs of this appeal, Master Flynn said: "There is no more serious crime than one committed by the State against its citizens, and if there exists no checks or balances then we are faced with the makings of a dictatorship."