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This case has been cited 2 times or more.

	GR NO. 146667 2007-01-23	JOHN F. MCLEOD v. NLRC CARPIO, J.
Reiterating the ruling of this Court in Laguio v. NLRC,[11] the Court of Appeals held that mere substantial identity of the incorporators of two corporations does not necessarily imply fraud, nor warrant the piercing of the veil of corporate fiction.
	GR No. 120077 2000-10-13	MANILA HOTEL CORP. v. NLRC PARDO, J.
It is basic that a corporation has a personality separate and distinct from those composing it as well as from that of any other legal entity to which it may be related.[44] Clear and convincing evidence is needed to pierce the veil of corporate fiction.[45] In this case, we find no evidence to show that MHICL and MHC are one and the same entity.