In Inventory Locator Service, Inc. v. Dunn, 776 S.W.2d 523, (Tenn. App. 1989) the court held that the bank has the duty to demonstrate that it acted in a commercially reasonable manner. The facts show that the depository bank opened an account requested by Mr. Dunn, an employee of the plaintiff whose duties included customer service and operations and kept track of accounts receivable and the checks that were received. He had no responsibility or authority for opening bank accounts or depositing checks. Mr. Dunn opened a corporate account at the depository bank in the name of the plaintiff "ILS Rental, Inc." so he could deposit stolen checks. The depository bank merely had him sign a signature card. No corporate resolution and corporate identification number was requested to open the account. The depository bank never requested or asked Mr. Dunn for any identification or what authority he had to deposit the checks made payable to the plaintiff. For approximately 6 months, Mr. Dunn stole 175 checks payable to his employer and plaintiff ILS and deposited the stolen checks into the "ILS Rental, Inc." account of the defendant. The court held that the defendant acted in a commercially unreasonable manner by its behavior.