Sather authorized Cook and Zeiler to draw upon her bank account to provide for her upkeep. Checks drawn were deposited by Cook and Zeiler in an account in Sather's name in the National Bank of San Dimas. Cook then took the monies from the Sather account and deposited it in a new account in his name. Sather died, and Cook became the executor of the estate. No mention of the transferred money was made at probate in the accounting. Bernhard (P), a beneficiary under Sather's will, asked for a hearing by the probate court with respect to the accounting. The court declared that Sather had made a gift to Cook. P then became the administratrix of Sather's estate and sued Bank of America (D), successor to the San Dimas Bank, to recover the deposit holding that Sather had never authorized the withdrawal of the account. D plead res judicata under the finding of the probate court. D got the judgment and P appealed; there was no mutuality of estoppel.