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 The burden of proof is on the party seeking to disregard the corporate form. See National Soffit & Escutcheons, Inc. v. Superior Sys., Inc., 98 F.3d 262, 265 (7th Cir. 1996); Publicker Indus., Inc. v. Roman Ceramics Corp., 603 F.2d 1065, 1069 (3d Cir. 1979) ('The burden of proof on this issue rests with the party attempting to negate the existence of a separate entity.'). 

The federal standard 'for when it is proper to pierce the corporate veil is notably imprecise and fact-intensive.' Crane v. Green & Freedman Baking Co., 134 F.3d 17, 21 (1st Cir. 1998); see also ...