But you can't get the upsides of corporate ownership and then avoid the downsides on a theory that the "true" owner of the home is an individual and hence eligible for a home rollover.
We use alter ego liability to impose liability and avoid injustice. Not the other way around.
P.S. - Justice Yegan spells it right throughout the entire opinion, with the exception of the second paragraph. It's "principal" residence, not "principle".