Cooper

GNS Printers (hereinafter sometimes called GNS), a partnership doing business in California, appeals from a judgment by the court, sitting without a jury, that defendant Ben Cooper is not personally liable to GNS on a common count for payment for printing services.

GNS contends that the findings of fact and conclusions of law incorporate determinations of issues not litigated during trial and that such determinations are adverse to and jeopardize appellant’s right to bring a second action for recovery of the debt from Cooper on the basis of section 6601 of the Corporations Code.

The bill of particulars prepared by GNS disclosed that appellant relied upon an open book account for the sum of $9,873.75 for printing services rendered to two New York corporations of which Cooper was an officer, director and shareholder. It is not disputed that the evidence failed to establish an open book account between GNS and Cooper, individually, and on respondent’s motion the court rendered judgment in Cooper’s favor at the close of appellant’s case. (Code Civ. Proc., § 631.8.)

It was established by the evidence that Ned North Enterprises, Inc. (hereinafter sometimes called Enterprises)…