Blum

The Bank of America National Trust and Savings Association (Administrator) appeals from an order of the probate department of the Superior Court of Los Angeles County, awarding J. Everett Blum (respondent) $50,000 as extraordinary attorney’s fees.

Lanza died October 7, 1959. Administrator was appointed April 6, 1960.

On January 30, 1961, Administrator filed a petition and was granted an order authorizing the appointment of respondent as tax counsel for Lanza’s estate. The petition set forth:

Services rendered to Lanza by respondent prior to Lanza’s death were performed under a written retainer agreement entered into on November 19, 1954. Respondent undertook to render all tax services which Lanza might require, including advice and tax planning with respect to employment contracts, preparation of tax returns, and any litigation required to be initiated or defended by Lanza in connection with tax matters. Respondent’s fee for such services was fixed at 2% per cent of all monies earned by Lanza under any contract of employment or renewals or extensions of such contracts, in existence at the time of the retainer agreement or which were subsequently entered into by Lanza. The…