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 Despite the commingling of assets and funds, the corporate books may still be maintained separately. We examine evidence including the records of capital transfers in and out of the company beyond a log book entry, promissory notes, interest charged, recording personal purchases or sales on corporate books, personal use of corporate assets, and failure to document corporate activities. See Hystro Prods., Inc. v. MNP Corp., 18 F.3d 1384, 1389 (7th Cir. 1994) (applying Illinois law); United States v. Walton, 909 F.2d 915, 928 (6th Cir. 1990). Cf. In re Pohle, Bankr. No. 02-01327-rjh7, 2011 Bankr. LEXIS 1087, 2011 WL 1085787, at *3-4 (Bankr. S.D. Iowa Mar. 21, 2011) (examining closely whether records were adequate to trace and separate personal from corporate transactions in a bankruptcy discharge determination). 

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