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 Ross v. Pennsylvania R.R. Co., 106 N.J.L. 536, 538, 539 (E. & A. 1930), made clear that while 'ownership alone of capital stock in one corporation by another, does not create any relationship that by reason of which the stockholding company would be liable for torts of the other,' nevertheless '[w]here a corporation holds stock of another, not for the purpose of participating in the affairs of the other corporation, in the normal and usual manner, but for the purpose of control, so that the subsidiary company may be used as a mere agency or instrumentality for the stockholding company, such company will be liable for injuries due to the negligence of the subsidiary.' The conceptual basis of the rule enunciated by Ross, which is equally applicable to contractual obligations, is simply that '[i]t is where the corporate form is used as a shield behind which injustice is sought to be done by those who have control of it that equity penetrates the [corporate] veil.' Irving Inv. Corp. v. Gordon, 3 N.J. 217, 223 (1949). And, as the Supreme Court phrased it in State, Dep't. of Envtl. Prot. v. Ventron Corp., 94 N.J. 473, 500 ...

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