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ad valorem tax affirmed agreement alleged amendment Amici Curiae appellant application authority automobile California cause of action charged City Attorney Civil Code Civil Procedure claim Code of Civil commission complaint constitutional contention contract corporation deceased deed defendant denied determine director district duty effect entitled evidence executor facts filed findings fraud hearing holders insured intent interest issue joint tenancy judge judgment jurisdiction jury legislature liability Loan Los Angeles County ment motion murder officers operation opinion owner paid Parlier parties payment pending personal property petition petitioner plaintiff Political Code prior probate proceeding prosecution purchase purpose question quiet title real property reason record repurchase repurchase agreements res judicata respondent rule shareholders Shenk statute stockholders Superior Court supra testified testimony therein thereof tion trial court trust verdict witness writ