In Estate of Collins (1978) 84 Cal. App. 3d 928, the issue was "whether there was in fact a deposit in trust for some person other than the depositor, an essential ingredient to the creation of a 'tentative' or 'Totten' trust." (Id. at p. 932.) The Court noted that "A 'depositor' is one who pays money into a bank in the usual course of business, to be placed to his credit. . . . Generally speaking, a deposit is complete when money or negotiable instruments are delivered into the possession of the bank. Whether any particular transaction constitutes a deposit in the accepted sense of that term will depend on the intent of the parties as ascertained from the facts and circumstances disclosed. " (Id. at p. 933.)