A daughter of John Gilligan has lost her application to have her lone parent allowance reinstated.
Judge Elizabeth Dunne said Ms Tracy Gilligan (25) had been "evasive, unco-operative and lacking in candour" in her evidence to Dublin Circuit Civil Court.
The judge also said she was satisfied that Ms Gilligan had been unco-operative when asked about her income by Criminal Assets Bureau officers attached to the Department of Social Welfare.
Judge Dunne's ruling marks the end of a six-month battle by Ms Gilligan, of Willsbrook View, Lucan, to have her lone parent allowance reinstated after it was discontinued in 1996.
Ms Gilligan was not in court to hear the decision.
The Department of Social Welfare and the Criminal Assets Bureau had argued that Ms Gilligan was receiving income from her parents that she had not declared.
The Department had also argued that Ms Gilligan did not have an official income which matched her lifestyle when she was investigated by the CAB in 1996 and 1998.
A cab officer told the court that the Gilligan family might still have substantial income at its disposal. He said Ireland was "an extraordinary generous country" if Ms Gilligan was supporting her lifestyle on small payments made to her by her mother and a family friend as well as by supplementary social welfare income.
The officer said Ms Gilligan was found to have withdrawn £20,000 from her Lucan Bank of Ireland account in June 1996. He agreed that her claim in November 1996 that she had just over £200 in the account was accurate.
He said the £20,000 had come from the Stanley Racing Group and had been lodged to the account of a builder in Oberstown, Mr Richard Gorey, who was carrying out work on her parents' equestrian centre in Jessbrook, Co Meath.
The officer said Ms Gilligan also had more than £5,700 in another account in 1996. This money had come from her mother's account after £110,000 was withdrawn from it in June and July 1996. He said this was a significant evacuation of funds from the account, and it was unclear where the money had gone.
Ms Gilligan claimed, in her evidence to the court, that the officers had "intimidated" her and had called to her home late in the evening.
Judge Dunne said a CAB investigating officer and a senior garda were entitled to call to Ms Gilligan's home in 1996 to ask her questions about her income. She was satisfied from the evidence that Ms Gilligan had not disclosed her income to the officers and they were entitled to seek further information from her.
She also noted that Ms Gilligan told them to send a female employee to her home, even though no female member of the CAB was attached to the Department of Social Welfare at that time.
Judge Dunne also said she herself was acting as an appeals officer and not as an investigating officer. She said she was not there to investigate how Ms Gilligan's claim was processed but to assess the evidence before the court. She made no order on costs.