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 The burden of proof is on the party seeking to disregard the corporate form. See National Soffit & Escutcheons, Inc. v. Superior Sys., Inc., 98 F.3d 262, 265 (7th Cir. 1996); Publicker Indus., Inc. v. Roman Ceramics Corp., 603 F.2d 1065, 1069 (3d Cir. 1979) ('The burden of proof on this issue rests with the party attempting to negate the existence of a separate entity.'). 


The federal standard 'for when it is proper to pierce the corporate veil is notably imprecise and fact-intensive.' Crane v. Green & Freedman Baking Co., 134 F.3d 17, 21 (1st Cir. 1998); see also Note, supra, 95 Harv. L. Rev. at 852 (noting that federal common law on veil piercing is amorphous and must be flexibly applied). Federal courts are not bound by 'the strict standards of the common law alter ego doctrine which would apply in a tort or contract action.' Capital Tel. Co. v. FCC, 162 U.S. App. D.C. 192, 498 F.2d 734, 738 (D.C. Cir. 1974). Nor is there any 'litmus test in the federal courts governing when to disregard corporate form.' Alman v. Danin, 801 F.2d 1, 3 (1st Cir. 1986). Instead, ...

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