Simonson v. Mc Invaille

Defendant William James Me Invaille organized and incorporated Home Service, Inc., in 1947. This corporation was engaged primarily in the home improvement business.

In 1959, he organized and incorporated Contractors Service, Inc. This corporation was principally engaged in the business of purchasing building materials in large quantities and then wholesaling most of these materials to Home Service, Inc., usually on a job-to-job basis.

The two corporations had the same stockholders, directors and officers. They used the same warehouse, office space and equipment.

For the period of time relevant…