Grotenhuis v. County of Santa Barbara (Cal. Ct. App. - March 15, 2010)

There are presumably many reasons why rich people transfer their home to "corporations" they control. Truthfully, I don't know what those reasons are. But I bet they have something to do with taxes and asset protection. In short, there are financial upsides to these deals.

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.

Yep.

P.S. - Justice Yegan spells it right throughout the entire opinion, with the exception of the second paragraph. It's "principal" residence, not "principle".