What is the test for establishing an express trust in a tax return?

[135 Cal.App.3d 894] The paramount measure of an express trust is the intention of the parties. (See Civ.Code, 2221-2222.) That must be discerned either by statutory declaration, or the inference of its presence from any indicia of a trust relationship present in the statutory scheme. A review of statutes governing income tax withholding and refunds reveals no intention to establish an express trust. There is no statutory declaration of trust. Nor are there present any criteria which distinguish a trust from a debtor-creditor relationship. (See Petherbridge v. Prudential Sav. & Loan Assn. (1978) 79 Cal.App.3d 509, 517-518, 145 Cal.Rptr. 87.)