Garry Fox met with Coopers & Lybrand to request a tax opinion and other accounting services. Fox told Coopers that he was acting on behalf of a corporation that he was in the process of forming, to be named G. Fox and Partners, Inc. Coopers knew that the corporation was not in existence. Fox and Coopers had no agreement regarding Fox’s personal liability for payment of the fee for the services. G. Fox and Partners, Inc., was incorporated, and a few weeks later Coopers completed its work. The corporation did not pay for the work, so Coopers sued Fox. Is Fox liable to Coopers?