Simons v. Park City RV Resort, LLC, 2015 UT App 168 (July 9, 2015)

Confirming the two-part test for alter ego analysis (formalities test and fairness test), the Court held that the second part of the alter ego test is not a self-fulfilling inquiry dependent upon the first part, but a consideration under the court’s equitable powers. The court found that even where defendant corporation’s only owner took a loan from defendant corporation which he had not paid back, and where accounting records were substantially incomplete, plaintiff had not carried her burden, and defendants were entitled to summary judgment on the issue of alter ego.