Wechsler

Alvin Wechsler sued defendant Home Savings and Loan Association (Home) and other defendants on various legal theories based on the alleged wrongful delivery by Home to the Internal Revenue Service (IRS) of trust accounts for which Wechsler was the trustee. 1 Home denied the allegations in the complaint and alleged six affirmative defenses, including laches, estoppel, and the bar of title 26, Internal Revenue Code section 6332. Home’s motion for summary judgment, based on its notice, points and authorities, declarations, and all “pleadings, records and papers on file . . .”, was granted by the trial court. Wechsler appeals from the summaiy judgment.

Facts:

The essential facts are not disputed. Disregarding for the moment appellant’s legal conclusions, we recite the facts as stated by appellaát and supported by the record. Alvin Wechsler was the trustee of trusts executed in about 1950; in his declaration he asserted he has no right, title, or interest thereto. He opened two savings accounts at Home in January 1971. One account was designated “Alvin Wechsler, Trustee, Trust No. 1,” and the other account was designated “Alvin Wechsler, Trustee, Trust No. 4.” After Home…