In Merrill Lynch, Pierce, Fenner & Smith Inc. v. Arcturus Builders, Inc. (159 AD2d 283 [1st Dept 1990]), Merrill Lynch sued defendant for conversion and fraud to recover an erroneous credit of $ 106,785.91 received by defendants. Merrill Lynch had credited defendant's account through an inversion of two digits of another customer's account. The Court stated that a corporate officer could be held personally liable for conversion committed in the scope of his employment and that thus, defendant was "personally responsible for the full amount taken" on the ground that.