Comhairle na dTeachtaí Council of State, had Éamon de Valera as President. In 1926 de Valera resigned as President, left the Sinn Féin party and founded Fianna Fáil, which in 1927 entered the Fourth Dáil. Comhairle na dTeachtaí, never more than a symbolic body, was thereby rendered defunct. In 1930 Cumann na nGaedheal TDs alleged in the Dáil that de Valera had addressed Comhairle na dTeachtaí in December 1926, after the foundation of Fianna Fáil; this was to cast aspersions on de Valera's commitment to the Constitution of the Irish Free State. Comhairle na dTeachtaí Comhairle na dTeachtaí was an Irish republican parliament
Éamon de Valera Dáil and the electorate, and the anti-Treatyites under the nominal leadership of de Valera, now descended into the Irish Civil War (June 1922 to May 1923), in which the pro-treaty Free State forces defeated the anti-Treaty IRA. Both sides had wanted to avoid civil war, but fighting broke out over the takeover of the Four Courts in Dublin by anti-Treaty members of the IRA. These men were not loyal to de Valera and initially were not even supported by the executive of the anti-Treaty IRA. However, Michael Collins was forced to act against them when Winston Churchill threatened to re-occupy