See In re Elliott, 385 F. Supp. 1194, 1197 (M.D.La. 1974); In re Drowne, 124 F. Supp. 842, 843 (D.R.I. 1954); Nunn v. Drieberg, 235 Mich. 383, 386, 209 N.W. 89, 90 (1926); Weeks v. Streicher, 74 Ohio App. 253, 256, 58 N.E.2d 415, 416 (1943).
" To the same effect see Smith v. Ladrie, 98 Vt. 429, 129 A. 302; Maryland Casualty Co. v. Fant, 181 Tenn. 492, 181 S.W.2d 753; Weeks v. Streicher, 74 Ohio App. 253, 58 N.E.2d 415; Frangos v. Frangos, 157 Pa. Super. 87, 41 A.2d 416; Davis v. Aetna Acceptance Co. 293 U.S. 328, 55 Sup. Ct. 151, 79 L. Ed. 393. Likewise as to the adjudication that appellant is liable for $16,800 because of the credit allowance of that amount, which appellant and Alex Weil as officers of Hercules gave to the Dorilton Arms Company on indebtedness which it owed to Hercules, the basis of that adjudication is the court's findings that —