When a court find that a corporation exists solely to carry out the owner's agenda, having no independent reason for its own existence, then the corporation is foudn to be the "mere instrumentality" of the owner. The corporation is disregarded and the owner is held liable. To invoke the theory "[t]here must be such domination of finances, policies, and practices that hte controlled corporation has, so to speak, no separate mind, will or existence of its own and is but a business conduit for its principal."