For the reasons stated in the companion case of South Louisiana Bank v. Williams, 591 So.2d 375 (La.App. 3rd Cir. 1991), in which a separate decision is being rendered by us this day, the judgment of the trial court is affirmed.

Costs of this appeal are assessed to the appellant, Alphonse Williams, in his capacity as liquidator of E.F. Realty Company, Inc.

AFFIRMED.

DOUCET, J., dissents and assigns written reasons.

dissenting.

For the reasons assigned in the companion case, our Docket Number 90-542, entitled South Louisiana Bank v. Williams, 591 So.2d 375, I respectfully dissent.