By BRUCE McKAIN,

Law Correspondent

A SOLICITOR accused of embezzling #47,000 from elderly women clients

told a jury yesterday that he had been frightened of his senior partner,

who, he alleges, had a hold over him.

When asked what the hold was, he said that the senior partner knew he

was a homosexual.

Mr Colin Tucker said he knew what was happening was not right but he

did not consider that he had done anything criminal. He told the High

Court in Edinburgh: ''I just wish I could have done something about it

at the time but it was just not possible.'' Mr Tucker, 35, denies two

charges of embezzling money from two women clients aged 79 and 90

between April, 1986 and May last year. He has lodged a special defence

of incrimination blaming Mr Ian Walker, his partner in the Edinburgh law

firm of Burnett Walker.

The court has heard that Mr Walker, 63, hanged himself while the

firm's books were being investigated by the Law Society.

Mr Tucker told the court yesterday that after being suspended from

practising as a solicitor last year he got a job as a footman with the

Lord Mayor of London, earning #9000 a year. He said he had been an elder

of St Cuthbert's Church, Edinburgh for seven years.

He said he had been invited to become Mr Walker's partner on condition

that he paid #20,000 into the firm, which he did after borrowing from

the bank. The deal was that he would receive 15% of the profits and

although he did not think that was fair, Mr Walker reminded him he would

eventually fall heir to the business.

Mr Tucker told the court that he got on very well with the two elderly

women whose money he is alleged to have embezzled while exercising power

of attorney. He said Mr Walker had told him he wanted to borrow money

from the clients.

''I said I was not happy about that at all, but he just would not

listen or discuss it with me. He just said: 'That is what is going to be

done. They are my clients and it is nothing to do with you.' '' Mr

Tucker explained that the money taken from clients had all gone to Mr

Walker who had promised to repay with interest.

Mr Tucker admitted that he had obtained the money and passed it on to

Mr Walker. His counsel, Mr Robert Henderson, QC, asked whether, as a

lawyer, he did not think there was anything odd about the transactions.

''Well of course I did,'' replied Mr Tucker.

''But at the time I just could not do anything about it. I was just so

caught up in the whole thing.'' He agreed that at the time he was

transferring the clients' money to Mr Walker he had received #3000 but

denied that this was in any way a ''cut'' for him. It was his share of

profits he had been seeking from Mr Walker for many months.

Mr Tucker told the court that because of his involvement with Mr

Walker he had lost the #20,000 he initially put into the firm -- which

he still owed to the bank -- and a #40,000 profit from his house in

Edinburgh which had been retained by the judical factor appointed to

take control of Burnett Walker.

He told Mr David Burns, Advocate-depute, that he knew what he had done

was not right but did not have the ability to do anything about it. ''I

just felt I was being used as a tool by Mr Walker.'' Mr Tucker said he

had been frightened because: ''Mr Walker had some sort of hold over

me.''

The trial continues.