Is a trustee's financial condition relevant in establishing his knowledge of how property taxes are assessed?

relevant in establishing his knowledge of how property taxes are assessed, and thus how a lower sale price would likely result in lower taxes, which was relevant to the defendants' theory of the case. And, as discussed, the value of the trust was irrelevant at this stage of the litigation in light of the claims in the complaint. (Hoffman v. Brandt, supra, 65 Cal.2d at pp. 552-553 [concluding financial condition not relevant where there are no claims for exemplary damages].)