discussed Cited "see" ANDREWS FARMS v. Calcot, Ltd. See Bogardus v. Santa Ana Walnut Growers Ass’n, 41 Cal.App.2d 939, 948 , 108 P.2d 52 (1940) (the relationship between the grower member and the local association, and between the local association and the central association, was that of principal and agent, or beneficiary and trustee; that a fiduciary relationship existed which required at all times that these associations account to the grower member for all proceeds received from the sale of walnuts); Accord California & Hawaiian Sugar Refining Corp. v. C.I.R., 163 F.2d 531, 535 (9th Cir.1947) (under the California law the relationship cr…