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 when the net balance arrived in Ireland. Recognition was not forthcoming in the international sphere. He also had difficulties with various Irish-American leaders, such as John Devoy and Judge Daniel F. Cohalan, who resented the dominant position he established, preferring to retain their control over Irish affairs in the United States. Meanwhile in Ireland, conflict between the British authorities and the Dáil (which the British declared illegal in September 1919) escalated into the Irish War of Independence. De Valera left day-to-day government, during his eighteen-month absence in the United States, to Michael Collins, his 29-year-old Minister for Finance. De Valera