In Franchise Tax Bd. v. Municipal Court (1975) 45 Cal. App.3d 377, Golden had served the Los Angeles Police Department with a "Notice of Assignment and Demand for Funds" executed by Burton Marks, an attorney-at-law. The notice recited the seized funds were the property of "our clients" and "have been assigned irrevocably to attorney Burton Marks." Delivery of the funds was demanded forthwith. The appellate court held: "That notice was considered by the trial court and properly determined to be of no legal significance in view of its conclusionary nature and the failure to state from whom the funds were assigned or that the assignor had any right to the money." (Pp. 387-388.)