During the 1934-35 season, bas-|* ketball was put on at the Garden on eight nights. The percentage paid to the Garden was 40 per cent of the net receipts. Various expenses had to be deducted, such as those incurred by visiting teams and to cover the Garden personnel. The first game played there brought gross receipts of t $15,000. Expenses and taxes to- taled $4,000, leaving a balance of|- $11,000 of which the Garden got 40 per cent. The four colleges involved divided 50 per cent and the Irish got 10. In reply to Judge Leibowitz’s questions Irish denied that he ‘ever had invested any money in the games or that he had ever is had a partner in their promotion. He said that the first season of basketball at the Garden re- turned gross receipts of under), $100,000. “And what was your personal return?” asked Assistant District Attorney Charles N. Cohen. “I prefer not to say,” Irish an- swered. Decision Is Reserved. Irish pointed out that basket- ball receipts increased gradually as schedules were lengthened at the Garden and that the financial arrangements of the first year), continued for several seasons. He persisted in his refusal to divulge what he got out of Garden bas- ketball personally on the ground|' that “my personal income is a f personal matter.” Judge Leibo-|. witz said he would reserve deci- sion on whether the promoter was required to give the desired information. The witness said he paid cash to cover certain expenses, such as lunches for coaches and others and for minor promotional items, |. butv igorously denied that he ever gave any money to a basket-|. ball coach, a trainer or a player. Seasonal receipts hit the $200,-}: 000 mark for the first time in 1939-40 when sixteen games were| layed and the following year nineteen brought $230,000. Irish} denied that he got a penny for basketball beyond his percentage except for.$125.aqn each night of a game which covered minor ex- penses incidental to publicity and advertising. Trish sai dhe was a Garden ‘stockholder, owning 100 shares, |t and that, as acting president, he}; gets a salary of $12,500 a year. He has had this salary since the]; start of 1948, he said.