18 See, e.g., In re Houck, 181 B.R. 187, 191 (Bankr. E.D. Pa. 1995); First Nat. Bank of Blue Island v. Philp, 436 N.E.2d 15 (Ill. App. Ct. 1982); Abrahams v. New York State Tax Comm'n, 500 N.Y.S.2d 965, 966 (N.Y. Sup. Ct. 1986); Estate of Davis, 217 Cal.Rptr. 734, 736 (Cal. Ct. App. 1985); also see discussion of collected cases in In re Fulton, 240 B.R. 854, 865-868 (Bankr. W.D. Pa. 1999); Cf. Hall v. Duncan Savings & Loan Assoc., 820 P.2d 1360 (Okla. Ct. App. 1991).