Fredericksen

The action was brought upon an account stated.

Defendant denied specifically the allegations of the complaint and in addition to his denials set up other grounds of defense, not necessary to detail.

The court below found that the allegations of the complaint to the effect that defendants were indebted upon an account stated were untrue and expressly declined to make any further findings of fact.

It was apparently the view of the trial court that the instrument relied upon by plaintiff was not a stated account and gave judgment accordingly.

The plaintiff sues as the assignee of Sacramento Suburban Fruit Lands Company and no issue is raised as to the question of the assignment, its execution or validity. Appellant relies upon a certain writing in the form of a letter addressed to defendants, and upon the written acceptance by the latter of the terms of the letter. This letter is dated February 3, 1927, and addressed to defendant and is, substantially, as follows:

This letter is written to confirm a verbal understanding of even date in reference to obligations of defendants under a certain deed of trust and a contract for deed.

Then follows a resume of prior dealings and a…