California, United States of America
The following excerpt is from Vartelas v. Universal Enters. Int'l, Inc., D063246 (Cal. App. 2014):
result will depend on the circumstances of each particular case. There are, nevertheless, two general requirements: "(1) that there be such unity of interest and ownership that the separate personalities of the corporation and the individual no longer exist and (2) that, if the acts are treated as those of the corporation alone, an inequitable result will follow. (Greenspan v. LADT LLC (2010) 191 Cal.App.4th 486, 511.)
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