The Illinois Appellate Court recently made a ruling that underscores the importance of carefully observing corporate formalities in the formation and operation of a corporation or other limited liability entity. In Buckley v. Abuzir, the plaintiff had obtained a substantial judgment against a corporation that operated a bakery. Thereafter, the plaintiff filed suit against an individual, alleging his operational control over the corporation. The appellate court held the defendant liable for corporate liability, even in the absence of any allegation that the defendant was a shareholder, director or officer, and even though the defendant was not named in the original lawsuit.