ÿWPCä  x_ÉM'þBíÄ©C1BË»æ@#<“R º;ICTÀA"À2p)[ùÞDÂ3[!jHPtdÆTŠ8bF™²ZZïïªWV>C%çsjB÷œ ¼%’£ü°8ÕD\¨9tã÷°ÄxÕ L¿ŒI«‹?…XÖy°’:ñp”Ò7AYø0ö˜m†É<Ö>8Æ"WH÷}0/~mí"ÛÌyu9c¦oÿ=ru=”‘w`m2ÓN\p¹ý7¿˜²±‰¶­CÜÜ·ñIð„ì:å˜ýÛ#ªgû>+ý£^”%í†T¨@¢ûÏJ=ì7Yŧq'úõv.þliv G»|1€=¨0õ™QßHxb4DÓš‡eVÕµµÿ²­NP`pRNRÖÔ ÆḦ^y™ø‡5 ëfŠ¬õºÏ±¹ç|¡Ÿ·vÒ¾o;QÒÖˆ[UÍÃt ¢=c¨¨¾¡¸#¶ƒ§äÔÊP„ù¸$Éq$M-ð÷öü£Òu†žI•ç9Á ѯöº]jD£¼ôÜkŒpÿ°±"¡ýwªd=J˜j‘ÜЋbiº,<BÊcœÖ ƒ èf{82yr¿•ªßý|4Ö*å§ù|!ho o²“—ß%/‰* |GÇòD^’W#ÁÂUNƒ %Ñ 0:×^  w 4! 5 D mF UN] UN« 0~ù 0Dw » Nà à à à à à EÅ Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å Å BÇ ˜HP LaserJet 8000 Series PSØÚØÚÚØØÚ0(ÖÃ9 Z‹6Times New Roman RegularX(üœ$¡¡ÔUSUS.,ÔÊ )â "q~)p}.bk13|xÿU‹ÿÀÀÀ(í€"  Z6Times New Roman Regular(ÖÃ9 Z ‹6Times New Roman Regular(.(3Ä($¤¤Ý ƒüœ!ÝÔUSUS.,ÔÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó  dÝ ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ_ÔÔ‡î¿EîXXÔÑ8€ãXXdìdÈ8Ñà@ü ü ìàIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@WW$ìàAT€KNOXVILLEÔ#†XãXîî¿E=#ÔÔ‡¼° »XXãԈРÖ& Ðà@ooìàOctober€3,€2000€SessionˆÐ üL ÐÔ#†XãX»¼° !#ÔÌÌÌò òÔ‡¼° »XXãÔà@ÏÏìàLINDSEY,€BRADLEY€&€Ô_ÔMALOYÔ_Ôòòóó€v.€MEDIA€MARKETING€ˆÐ Ò " Ðà@22 ìàSYSTEMS,€INC.,€òòet€alóóÔ#†XãX»¼° ¾#Ôó ó.ˆÐ æ 6 ÐÌÌò òà@2 2 ìàAppeal€from€the€Circuit€Court€for€Hamilton€CountyˆÐ Ò"  Ðà@+ + ìàNo.€98C1537€€€€€€Samuel€H.€Payne,€JudgeˆÐ ¾  Ðà  àÌà  àà ` àà ¸ àà  àà h àFILED€DECEMBER€15,€2000Ð –æ  ÐßA€V) °°` d€÷E<` AßÐ ‚Ò  ÐÌà@ÏÏìàNo.€E2000„00678„Ô_ÔCOAÔ_Ô„R3„CVˆÐ }Í ÐÌßA€V) °°` dE<T` AßÐ U¥ Ðó óÓ  ÓÌThis€appeal€involves€a€grant€of€summary€judgment€to€Defendant€Sam€Cooper,€the€sole€shareholder,Ð P  Ðpresident€and€CEO€of€his€co„defendant,€Media€Marketing€Systems,€Inc.€€Lindsey,€Bradley€&€Ô_ÔMaloyÔ_ÔÐ <Œ Ð(ð ðPlaintiffðð)€brought€suit€against€Sam€Cooper€and€Media€Marketing€for€breach€of€contract€stemmingÐ (x Ðfrom€an€agreement€between€Plaintiff€and€Media€Marketing.€€Plaintiff€sought€to€pierce€MediaÐ d ÐMarketingððs€corporate€veil€so€as€to€render€Defendant€personally€liable€for€the€debt€owed€under€theÐ P Ðagreement.€€Plaintiff€also€€made€claims€against€Defendant€for€his€alleged€individual€Ô_ÔtortiousÔ_Ô€conductÐ ì< Ðrelated€to€the€agreement.€€Both€Plaintiff€and€Defendant€filed€motions€for€summary€judgment.€€TheÐ Ø( ÐTrial€Court€denied€Plaintiffððs€motion€but€granted€Defendantððs€motion.€€Plaintiff€appeals€and€arguesÐ Ä Ðthat€it€is€entitled€to€summary€judgment€on€the€issue€of€whether€Media€Marketing's€corporate€veilÐ ° Ðshould€be€pierced€due€to€Defendant's€conduct.€€Plaintiff€also€contends€that€Defendant€should€notÐ œì Ðhave€been€granted€summary€judgment€because€there€are€genuine€issues€of€material€fact.€€We€reverseÐ ˆØ Ðin€part€and€affirm€in€part.Ð t Ä ÐÌÌò òÓ  Óà@@êêìàTenn.€R.€App.€P.€3;€Judgment€of€the€Circuit€Court€Affirmed€in€part€and€Ð 8#ˆ" ÐReversed€in€part;€Case€Remandedó ó.Ð $$t# ÐÓ ÓÌÌòòD.€Michael€Ô_ÔSwineyÔ_Ô,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòHerschel€P.€Franks,€J.,óó€andÐ ì&<"& ÐòòCharles€D.€Susano,€Jr.,€J.óó,€joined.Ð Ø'(#' ÐÌElizabeth€B.€Ô_ÔDonnovinÔ_Ô,€Chattanooga,€Tennessee,€for€the€Appellant,€Lindsey,€Bradley€&€Ô_ÔMaloyÔ_Ô.Ð °)%) Ðà  àà ` àÌGary€R.€Patrick,€Chattanooga,€Tennessee,€for€the€Appellee,€Sam€Cooper.Ð ˆ+Ø&+ ЇÔ_Ôò òà@66'ìàOPINIONó óˆÐ ° Ðà  àà ` àÌò òòòà@ÛÛ%ìàBackgroundˆÐ ˆØ ÐÌóóó óà  àà ` àThis€lawsuit€involves€claims€for€breach€of€contract,€negligent€misrepresentation,Ð `° Ðfraud,€and€violation€of€the€Tennessee€Consumer€Protection€Act,€all€of€which€stem€from€a€contract€Ð L œ Ð(ð ðAgreementðð)€for€marketing€communications€and€public€relations€services.€€Lindsey,€Bradley€&Ð 8 ˆ ÐÔ_ÔMaloyÔ_Ô€(ð ðPlaintiffðð)€brought€breach€of€contract€claims€against€Media€Marketing€Systems,€Inc.,€Ð $ t Ð(ð ðMedia€Marketingðð)€and€its€sole€shareholder,€president€and€CEO,€Sam€Cooper€(ð ðDefendantðð).€Ð  ` ÐPlaintiff€also€sued€Defendant€for€negligent€misrepresentation,€fraud€and€violation€of€the€TennesseeÐ ü L  ÐConsumer€Act.€€Plaintiff€claims€that€Media€Marketing€and€Defendant€owe€Plaintiff€money€for€workÐ è 8  ÐPlaintiff€performed€under€the€Agreement.€€Plaintiff€also€seeks€to€pierce€the€corporate€veil€of€MediaÐ Ô$  ÐMarketing€so€as€to€render€Defendant€personally€liable€for€damages€owed€by€Media€Marketing.Ð À  ÐÌà  àà ` àIn€July,€1997,€€Plaintiff€and€Media€Marketing€entered€into€the€Agreement€by€whichÐ ˜è  ÐPlaintiff€was€to€provide€marketing€communications€and€public€relations€services€ò òó óto€Media€MarketingÐ „Ô  Ðfor€a€term€of€one€year.ò òó ó€€The€Agreement,€in€pertinent€part,€provides€as€follows:Ð pÀ ÐÌà8  àà8` Ð Ð àThis€agreement,€for€the€Agency€to€provide€professional€marketingÐ H˜ Ðcommunications€services€to€market€the€Client€and/or€certain€of€theÐ 4„ ÐClientððs€products€and/or€services,€is€made€as€of€July€12,€1997,Ð  p Ðbetween€Media€Marketing€Systems,€Inc.,€(the€Client);€and€LindseyÐ  \ Ð[sic]€Bradley€&€Ô_ÔMaloyÔ_Ôòò,ò ò€óóó óa€Tennessee€corporation,€with€its€principalÐ øH Ðoffice€in€Chattanooga,€Tennessee€(the€Agency).€€Ðä4` x` x ÐÌThe€Agreement€was€executed€byòòóó€the€parties€as€follows:Ð ¼  ÐÌà8  àà8` Ð Ð àATTEST€BY:à  àà0h` x` xàSam€CooperДähxhx Ðà  àà ` àà ¸ àà  àà h àMedia€Marketing€Systems,€Inc.Ð €Ð Ðà  àà ` àà ¸ àà  àà h à2510€S.€Germantown€RoadÐ l¼ Ðà  àà ` àà ¸ àà  àà h àGermantown,€TN€38138Ð X ¨ Ðà8  àà8` Ð Ð àSIGNATURE:à0h` x` xàòòSam€CooperÐD!”hxhx ÐóóÌà8  àà8` Ð Ð àATTEST€BY€(only€one€Agency€signature€necessary€to€bind€€€€€€€€€€€€€€Ð #l! Ѐ€€€€€€€€€€€€€€€€€€€€agreement€for€Agency):Ð$X"` x` x Ðà8  àà8` Ð Ð à*€*€*€*€*€*€*€*€*€*€*€*€à0À` x` xàà0ÀxÀxàNed€BarnettÐô$D #xx Ðà  àà ` àà ¸ àà  àà h àà À àà  àSenior€Vice€PresidentÐ à%0!$ Ðà  àà ` àà ¸ àà  àà h àà À àà  àLindsey€Bradley€&€Ô_ÔMaloyÔ_ÔÐ Ì&"% Ðà  àà ` àà ¸ àà  àà h àà À àà  à2875€Ô_ÔNellisÔ_Ô€Blvd.,€Suite€A8„42Ð ¸'#& Ðà  àà ` àà ¸ àà  àà h àà À àà  àLas€Vegas,€NV€89121Ð ¤(ô#' Ðà  àà ` àà ¸ àà  àà h àà À àà  àSIGNATURE:€òòNed€BarnettÐ )à$( Ðà  àà ` àà ¸ àà  àà h àà À àà  àà p àà È àóó7/12/97Ð |*Ì%) ÐÐ h+¸&* Ðà  àà ` àPlaintiff€contends€that€during€negotiations€between€Plaintiff€and€Media€Marketing,Ð ° ÐDefendant€represented€that€Media€Marketing€had€$50€million€in€media€commitments.€€DefendantÐ œì Ðdenies€making€this€representation,€but€instead€maintains€that€he€advised€Plaintiff€that€Media€CapitalÐ ˆØ ÐFund,€a€separate€entity,€had€secured€those€media€commitments.€Ð tÄ Ðà  àà ` àÌà  àà ` àTwelve€days€after€the€Agreement€was€executed,€Media€Marketing€filed€a€bankruptcyÐ L œ Ðpetition€under€Chapter€11,€for€reorganization.€€Shortly€thereafter,€in€August€1997,€the€State€ofÐ 8 ˆ ÐTennessee€administratively€dissolved€Media€Marketing€for€failure€to€file€its€annual€report.€€PlaintiffÐ $ t Ðcontends€that€Defendant€did€not€inform€it€of€Media€Marketingððs€dissolution.€€Defendant€contendsÐ  ` Ðthat€he€did€not€realize€that€the€dissolution€had€occurred.€€Nevertheless,€Defendant€does€not€disputeÐ ü L  Ðthat€he€continued€to€operate€Media€Marketing€as€a€business.€€In€October,€1997,€Media€MarketingÐ è 8  Ðconverted€its€bankruptcy€status€to€Chapter€7,€or€liquidation.€€It€is€disputed€whether€DefendantÐ Ô$  Ðnotified€Plaintiff€about€Media€Marketingððs€bankruptcy.€€The€record€on€appeal€shows€that€MediaÐ À  ÐMarketing€did€not€list€Plaintiff€as€a€creditor€in€its€bankruptcy€filings.€€Thereafter,€Media€MarketingÐ ¬ü  Ðceased€its€operations.€€Plaintiff€contends€that€it,€unaware€of€the€dissolution€and€bankruptcy,€Ð ˜è  Ðcontinued€to€perform€work€pursuant€to€the€Agreement€until€May€1998.€€Ð „Ô  ÐÌà  àà ` àSoon€after€the€Agreementððs€execution,€Media€Marketing€became€delinquent€on€itsÐ \¬ Ðaccount.€€In€response€to€Plaintiffððs€requests€for€payment,€Defendant€assured€Plaintiff€that€MediaÐ H˜ ÐMarketing€would€quickly€pay€its€arrearage.€€After€experiencing€repeated€difficulties€in€receivingÐ 4„ Ðpayment,€Plaintiff€cancelled€the€Agreement€in€July€1998.€€Defendant€agrees€that€the€now„defunctÐ  p ÐMedia€Marketing€owes€Plaintiff€a€portion€of€the€claimed€damages€for€services€performed€by€PlaintiffÐ  \ Ðunder€the€Agreement.€Ð øH ÐÌà  àà ` àDefendant€and€Plaintiff€filed€cross€motions€for€summary€judgment.€€The€Trial€CourtÐ Ð  Ðgranted€Defendantððs€motion,€dismissing€Defendant€from€the€lawsuit,€and€denied€€Plaintiffððs€motion.€Ð ¼  ÐThereafter,€the€Trial€Courtòòóó€entered€an€Order€of€Dismissal€of€Plaintiffððs€claims€against€MediaÐ ¨ø ÐMarketing€for€failure€to€prosecuteÔ‡ô„ òXXãÔ.€€Ô#†XãX òô„ (#ÔPlaintiff€appeals€the€Trial€Courtððs€granting€of€summary€judgmentÐ ”ä Ðto€Defendant€and€denial€of€Plaintiffððs€motionÐ €Ð ÐÌà@))%ìàò òòòDiscussionó óóóˆÐ X ¨ ÐÌà  àà ` àOn€appeal,€Plaintiff€contends€that€the€Trial€Court€erred€in€granting€summary€judgmentÐ 0"€  Ðto€Defendant€and€denying€Plaintiffððs€motion.€€While€not€specifically€stated€as€such,€Plaintiff€raisesÐ #l! Ðthe€following€issues:€1)€the€Trial€Court€erred€in€granting€summary€judgment€to€Defendant€becauseÐ $X" Ðthere€exist€numerous€genuine€issues€of€material€fact€which€precludes€summary€judgment€in€favorÐ ô$D # Ðof€Defendant;€and€2)€Defendant€subjected€himself€to€personal€liability€by€his€actions.€€Plaintiff€alsoÐ à%0!$ Ðcontends€that€it€is€entitled€to€summary€judgment€on€the€issue€of€whether€the€corporate€veil€of€MediaÐ Ì&"% ÐMarketing€should€be€pierced€so€as€to€make€Defendant€liable.€€Plaintiff€bases€this€argument€upon€theÐ ¸'#& Ðfollowing:€1)€Defendant€negligently€or€fraudulently€misrepresented€the€financial€status€of€MediaÐ ¤(ô#' ÐMarketing€during€the€negotiations€with€Plaintiff;€2)€Defendant€violated€a€statutory€duty€to€PlaintiffÐ )à$( Ðby€continuing€Media€Marketingððs€business€after€the€administrative€dissolution€by€the€Secretary€ofÐ |*Ì%) ÐState€and€by€failing€to€notify€Plaintiff€of€the€dissolution,€òòseeóó€Tenn.€Code€Ann.€ðððð€48„24„202(c);€48„Ð h+¸&* Ð24„106(b);€and€3)€Defendant€used€Media€Marketingððs€corporate€form€and€its€bankruptcy€to€escapeÐ ° Ðthe€debt€owed€under€the€Agreement.€€Ð œì ÐÌà  àà ` àDefendant€does€not€dispute€the€Trial€Courtððs€granting€of€summary€judgment€to€himÐ tÄ Ðand€argues€that€the€corporate€veil€of€Media€Marketing€should€not€be€pierced€so€as€to€renderÐ `° ÐDefendant€liable€for€the€debt€owed€by€Media€Marketing€to€Plaintiff.€€Defendant€agrees€that€MediaÐ L œ ÐMarketing€owes€some€money€to€Plaintiff€for€work€Plaintiff€performed€under€the€Agreement.Ð 8 ˆ ÐÌà  àà ` àÔ‡ X¦W XXXãÔOur€Supreme€Court€outlined€the€standard€of€review€of€a€motion€for€summaryÐ  ` Ðjudgment€in€€òòStaples€v.€Ô_ÔCBLÔ_Ô€&€Assoc.óó,€15€S.W.3d€83€(Tenn.€2000):Ð ú J  ÐÔ#†XãX X X¦W 1#ÔÌà8  àà0` Ð Ð àThe€standards€governing€an€appellate€court's€review€of€a€motion€for€summaryÐ Ð  Ðjudgment€are€well€settled.€€Since€our€inquiry€involves€purely€a€question€ofÐ ¼  Ðlaw,€no€presumption€of€correctness€attaches€to€the€lower€court's€judgment,Ð ¨ø  Ðand€our€task€is€confined€to€reviewing€the€record€to€determine€whether€theÐ ”ä  Ðrequirements€of€Tenn.€€R.€Civ.€P.€56€have€been€met.€€òòSeeóó€òòHunter€v.€Brownóó,Ð €Ð  Ð955€S.W.2d€49,€50-51€(Tenn.1997);€òòÔ_ÔCowdenÔ_Ô€v.€Ô_ÔSovranÔ_Ô€Bank/Central€Southóó,Ð l¼ Ð816€S.W.2d€741,€744€(Tenn.1991).€€Tennessee€Rule€of€Civil€ProcedureÐ X¨ Ð56.0[4]€provides€that€summary€judgment€is€appropriate€where:€(1)€there€is€noÐ D” Ðgenuine€issue€with€regard€to€the€material€facts€relevant€to€the€claim€or€defenseÐ 0€ Ðcontained€in€the€motion,€òòseeóó€òòByrd€v.€Hallóó,€847€S.W.2d€208,€210€(Tenn.1993);Ð l Ðand€(2)€the€moving€party€is€entitled€to€a€judgment€as€a€matter€of€law€on€theÐ X Ðundisputed€facts.€€òòSeeóó€òòAnderson€v.€Standard€Register€Co.óó,€857€S.W.2d€555,Ð ôD Ð559€(Tenn.1993).€€The€moving€party€has€the€burden€of€proving€that€its€motionÐ à0 Ðsatisfies€these€requirements.€€òòSee€Ô_ÔDownenÔ_Ô€v.€Allstate€Ins.óó€òòCo.óó,€811€S.W.2dÐ Ì Ð523,€524€(Tenn.1991).€€When€the€party€seeking€summary€judgment€makes€aÐ ¸ Ðproperly€supported€motion,€the€burden€shifts€to€the€nonmoving€party€to€setÐ ¤ô Ðforth€specific€facts€establishing€the€existence€of€disputed,€material€factsÐ à Ðwhich€must€be€resolved€by€the€trier€of€fact.€€òòSee€Byrd€v.€Hallóó,€847€S.W.2d€atÐ |Ì Ð215.€€Ðh¸` Ð ` Ð  Ðà0  àà0` (#(#àòòóóÐ ` (#` (# Ðà8  àà0` Ð Ð àTo€properly€support€its€motion,€the€moving€party€must€either€affirmativelyÐ @! Ðnegate€an€essential€element€of€the€non-moving€party's€claim€or€conclusivelyÐ ,"|  Ðestablish€an€affirmative€defense.€€òòSee€Ô_ÔMcCarleyÔ_Ô€v.€West€Quality€Food€Serv.óó,Ð #h! Ð960€S.W.2d€585,€588€(Tenn.1998);€òòRobinson€v.€Ô_ÔOmerÔ_Ôóó,€952€S.W.2d€423,€426Ð $T" Ð(Tenn.1997).€€If€the€moving€party€fails€to€negate€a€claimed€basis€for€the€suit,Ð ð$@ # Ðthe€non-moving€party's€burden€to€produce€evidence€establishing€the€existenceÐ Ü%,!$ Ðof€a€genuine€issue€for€trial€is€not€triggered€and€the€motion€for€summaryÐ È&"% Ðjudgment€must€fail.€€òòSee€Ô_ÔMcCarleyÔ_Ô€v.€West€Quality€Food€Servóó.,€960€S.W.2dÐ ´'#& Ðat€588;€òòRobinson€v.€Ô_ÔOmerÔ_Ôóó,€952€S.W.2d€at€426.€€If€the€moving€partyÐ  (ð#' Ðsuccessfully€negates€a€claimed€basis€for€the€action,€the€non-moving€party€mayÐ Œ)Ü$( Ðnot€simply€rest€upon€the€pleadings,€but€must€offer€proof€to€establish€theÐ x*È%) Ðexistence€of€the€essential€elements€of€the€claim.Ðd+´&*` Ð ` Ð  Їà8  àà0` Ð Ð àThe€standards€governing€the€assessment€of€evidence€in€the€summaryÐ ° Ðjudgment€context€are€also€well€established.€€Courts€must€view€the€evidenceÐ œì Ðin€the€light€most€favorable€to€the€nonmoving€party€and€must€also€draw€allÐ ˆØ Ðreasonable€inferences€in€the€nonmoving€party's€favor.€€òòSee€Robinson€v.€Ô_ÔOmerÔ_Ôóó,Ð tÄ Ð952€S.W.2d€at€426;€òòByrd€v.€Hallóó,€847€S.W.2d€at€210-11.€€Courts€should€grantÐ `° Ða€summary€judgment€only€when€both€the€facts€and€the€inferences€to€be€drawnÐ L œ Ðfrom€the€facts€permit€a€reasonable€person€to€reach€only€one€conclusion.€€òòSeeÐ 8 ˆ ÐMcCall€v.€Wilderóó,€913€S.W.2d€150,€153€(Tenn.1995);€òòÔ_ÔCarvellÔ_Ô€v.€Bottomsóó,€900Ð $ t ÐS.W.2d€23,€26€(Tenn.1995).Ô‡ X¦W XXXãÔÐ `` Ð ` Ð  ÐÌòòStaplesóó,€15€S.W.3d€at€88„89.€€A€fact€is€ð ðmaterialðð€for€summary€judgment€purposes,€if€it€ð ðððmust€beÐ æ 6  Ðdecided€in€order€to€resolve€the€substantive€claim€or€defense€at€which€the€motion€is€directed.ðððð€€òòLutherÐ Ð  Ðv.€Comptonóó,€5€S.W.3d€635,€639€(Tenn.€1999)€(quoting€òòByrd€v.€Hallóó,€847€S.W.2d€at€211).Ð º  ÐÌò òó óà  àà ` àThe€issue€of€whether€to€pierce€the€corporate€veil€is€not€generally€suitable€for€summaryÐ ŽÞ  Ðjudgment.€€òòMike€v.€Po€Group,€Inc.óó,€937€S.W.2d€790,€795€(Tenn.€1996);€òòElectric€Power€Bd.€ofÐ xÈ  ÐChattanooga€v.€St.€Joseph€Valley€Structural€Steel€Corp.óó,€691€S.W.2d€522,€526€(Tenn.€1985).€€CourtsÐ b² Ðpierce€the€corporate€veil,€or€disregard€the€corporate€entity,€to€find€the€ð ðtrue€owners€of€the€entity.€.Ð Lœ Ð.€liable€when€the€corporation€is€liable€for€a€debt€but€is€without€funds€due€to€some€misconduct€on€theÐ 6† Ðpart€of€the€officers€and€directors.ðð€€òòÔ_ÔMurollÔ_Ô€Ô_ÔGesellschaftÔ_Ô€Ô_ÔM.B.H.Ô_Ô€v.€Tennessee€Tape,€Inc.óó,€908€S.W.2dÐ  p Ð211,€213€(Tenn.€Ct.€App.€1995)€(citing€òòAnderson€v.€Ô_ÔDurbinÔ_Ôóó,€740€S.W.2d€417€(Tenn.€Ct.€App.€1987)).€Ð  Z ÐWhen€faced€with€the€issue€of€piercing€the€corporate€veil,€courts€should€proceed€with€caution.€€Ð ôD ÐòòÔ_ÔSchlaterÔ_Ô€v.€Ô_ÔHaynieÔ_Ôóó,€833€S.W.2d€919,€925€(Tenn.€Ct.€App.€1991)€(quoting€18€Ô_ÔAm.JurÔ_Ô.2dÐ Þ. ÐCorporations,€ðð€43,€[at]€842,€[n.]€79,€80,€81)€(stating€that€ð ðthe€principle€of€piercing€the€fiction€of€theÐ È Ðcorporate€veil€is€to€be€applied€with€great€caution€and€not€precipitately,€since€there€is€a€presumptionÐ ² Ðof€corporate€regularityðð).€€This€Court€inòòóó€òòÔ_ÔSchlaterÔ_Ô€v.€Ô_ÔHaynieÔ_Ôóó,€discussed€the€issue€of€piercing€theÐ œì Ðcorporate€veil€as€follows:Ð †Ö ÐÌà8  àà8` Ð Ð àEach€case€involving€disregard€of€the€corporate€entity€must€rest€uponÐ Zª Ðits€special€facts.€€Generally,€no€one€factor€is€conclusive€inÐ D” Ðdetermining€whether€or€not€to€disregard€a€corporate€entity;€usually€aÐ . ~ Ðcombination€of€factors€is€present€in€a€particular€case€and€is€reliedÐ !h Ðupon€to€resolve€the€issue.€€18€Ô_ÔAm.JurÔ_Ô.2d€Corporations,€ðð€48,€[at]€847,Ð "R  Ð[n.]€41€and€42.Ô#†XãX X X¦W‘B#ÔÔ‡ X¦W XXXãÔÐì"<!` x` x ÐÌà8  àà8` Ð Ð àEven€though€corporate€formalities€have€been€observed,€one€may€stillÐ À$ # Ðchallenge€the€corporate€entity€by€showing€that€he€has€been€the€victimÐ ª%ú $ Ðof€some€basically€unfair€device€by€which€the€corporate€form€ofÐ ”&ä!% Ðbusiness€organization€has€been€used€to€achieve€an€inequitable€resultÐ ~'Î"& Ð.€.€.€.€€18€Ô_ÔAm.JurÔ_Ô.2d€Corporations,€ðð€48,€[at]€851,€[n.]€60€[and]€61.Ô#†XãX X X¦WªM#ÔÔ‡ X¦W XXXãÔÐh(¸#'` x` x Ðà8  àà8` Ð Ð àà@ìì*ì` x` xàˆÌà8  àà8` Ð Ð àWhile€generally,€a€corporation€will€be€looked€on€as€a€legal€entity,€Ð<*Œ%)` x` x Ðà8  àà8` Ð Ð à.€.€.€the€corporate€fiction€will€be€disregarded€and€the€corporate€veilÐ &+v&* Ðpierced€in€appropriate,€special,€unusual,€or€compelling€circumstances,Ð ,`'+ Ðas€where€sufficient€reason€to€the€contrary€appears,€where€theÐ ° Ðcorporation€is€created€or€used€for€an€improper€purpose,€or€where€theÐ šê Ðcorporate€form€has€been€abused,€as€when€used€to€an€end€subversiveÐ „Ô Ðof€the€corporationððs€policy.€€In€such€cases,€courts€will€disregard€theÔ#†XãX X X¦WòO#ÔÔ‡ X¦W XXXãÔÐ n¾ Ðcorporate€entity€and€deal€with€substance€rather€than€form,€as€thoughÐ X¨ Ðthe€corporation€did€not€exist€.€.€.€.€18€Ô_ÔC.J.S.Ô_Ô€€Corporations€ðð€9,€[at]Ð B ’ Ð274,€275.Ô#†XãX X X¦W2S#ÔÔ‡ X¦W XXXãÔÐ, |` x` x ÐÌÔ#†XãX X X¦WjT#ÔÔ‡ X¦W XXXãÔòòÔ_ÔSchlaterÔ_Ô€v.€Ô_ÔHaynieÔ_Ôóó,€833€S.W.2d€at€925.à À àÐ  P ÐÌà  àà ` àIn€this€matter,€the€record€on€appeal€contains€genuine€issues€of€material€fact€relatedÐ Ô $  Ðto€Plaintiffððs€claims€against€Defendant€which€are€dependent€upon€the€piercing€of€Media€MarketingððsÐ ¾  Ðcorporate€veil€as€well€as€those€claims€based€upon€Defendantððs€alleged€individual€Ô_ÔtortiousÔ_Ô€conduct.€Ð ¨ø  ÐòòSee€American€Cable€Corp.€v.€ACI€Ô_ÔMgmtÔ_Ô.,€Inc.óó,€No.€M1997„00280„Ô_ÔCOAÔ_Ô„R3„CV,€2000€WL€1291265,Ð ’â  Ðat€*€3€(Tenn.€Ct.€App.€Sept.€14,€2000).Ô#†XãX X X¦WÌT#ÔÔ‡ X¦W XXXãÔ€€Some€of€theseÔ#†XãX X X¦WX#ÔÔ‡ X¦W XXXãÔ€disputed€issues€are:€€1)€whether€during€hisÐ |Ì  Ðnegotiations€with€PlaintiffÔ#†XãX X X¦WaX#ÔÔ‡ X¦W XXXãÔ,€Defendant€made€misrepresentations€regarding€Media€MarketingððsÐ f¶  Ðfinancial€status€and€was€aware€of€Media€Marketingððs€forthcoming€bankruptcy;€2)€whether€DefendantÐ P  Ðnotified€Plaintiff€of€Media€Marketingððs€bankruptcyÔ#†XãX X X¦WÿX#ÔÔ‡ X¦W XXXãÔ;€3)€whether€Defendant€executed€the€AgreementÐ :Š Ðin€his€personal€capacity;€4)€whether€Defendant€was€aware€of€the€administrative€dissolution€of€MediaÐ $t ÐMarketing€by€the€Secretary€of€State,€and€if€so,€when€he€obtained€this€information€and€whether€heÐ ^ Ðnotified€Plaintiff;€and€5)€whether€Defendant€used€Media€Marketingððs€corporate€form€to€obtainÐ øH Ðadvertising€and€public€relations€services€from€Plaintiff€for€another€business€entity.€€These€factualÐ â2 Ðissues,€and€others,€must€be€resolved€by€the€Trial€Court€before€it€can€decide€whether€theÐ Ì Ðcircumstances€presented€by€this€matter€warrant€piercing€Media€Marketingððs€corporate€veil€so€as€toÐ ¶ Ðrender€Defendant€personally€liable€under€that€theory.€€The€Trial€Court€must€consider€the€numerousÐ  ð Ðfactors€presented€by€this€case€in€determining€whether€to€disregard€Media€Marketingððs€corporateÐ ŠÚ Ðform.€€òòSeeóó€òòÔ_ÔSchlaterÔ_Ô,€óó833€S.W.2d€at€925€(citations€omitted).€€€Ð tÄ ÐÌà  àà ` àA€fair€reading€of€the€complaint€shows€that€the€Plaintiff€alleges€claims€against€Ð H˜ ÐDefendant€for€his€individual€Ô_ÔtortiousÔ_Ô€conduct€as€well€as€claims€which€are€dependent€upon€theÐ 2‚ Ðpiercing€of€Media€Marketingððs€corporate€veil.€€It€appears€from€the€record€on€appeal€that€very€littleÐ  l Ðwas€presented€regarding€Plaintiffððs€allegations€regarding€Defendantððs€own€Ô_ÔtortiousÔ_Ô€conduct.òòóóÐ !V ÐNevertheless,€the€record€shows€that€there€are€numerous€genuine€issues€of€material€fact,€and€as€aÐ ð!@  Ðresult,€we€hold€that€the€Trial€Court€erred€in€granting€summary€judgment€to€Defendant.€€òòSeeóó€Tenn.Ð Ú"*! ÐR.€Civ.€P.€56.04;€òòStaplesóó,€15€S.W.3d€at€88€(citations€omitted).€€Summary€judgment€in€favor€ofÐ Ä#" ÐDefendant€is€prohibited€by€the€genuine€issues€of€material€facts,€as€discussed,€related€to€PlaintiffððsÐ ®$þ# Ðclaims€against€Defendant€for€his€alleged€individual€Ô_ÔtortiousÔ_Ô€conduct.€€Because€of€our€finding€thatÐ ˜%è $ Ðthere€exist€numerous€genuine€issues€of€material€fact,€we€do€not€find€error€in€the€Trial€Courtððs€denialÐ ‚&Ò!% Ðof€summary€judgment€to€Plaintiff.Ô#†XãX X X¦WEZ#ÔÔ‡ X¦W XXXãÔÐ l'¼"& ÐÌà  àà ` àFurthermore,€we€also€hold€that€Defendantððs€affidavit€proffered€in€support€of€hisÐ @)$( Ðmotion€for€summary€judgment€was€not€sufficient€to€warrant€a€grant€of€summary€judgment€toÐ **z%) ÐDefendant.€€òòSeeóó€òòStaples,óó€15€S.W.3d€at€88„89€(citations€omitted);€òòMadison€v.€Loveóó,€No.€E2000„01692„Ð +d&* ÐÔ_ÔCOAÔ_Ô„RM„CV,€2000€WL€1036362,€at€*€2€(Tenn.€Ct.€App.€July€28,€2000).€€Defendantððs€affidavit€isÐ þ+N'+ ÐÔ_Ôprimarily€composed€of€blanket€denials€of€Plaintiffððs€factual€claims€and€fails€to€negate€an€essentialÐ ° Ðelement€of€Plaintiffððs€claim.Ô#†XãX X X¦W6d#ÔÔ‡ X¦W XXXãÔ€€òòSeeóó€òòMadisonóó,€2000€WL€1036362,€at€*2€(holding€that€ð ð[m]aterialÐ šê Ðsupporting€a€motion€for€summary€judgment€must€do€more€than€ððnip€at€the€heelsðð€of€an€essentialÐ „Ô Ðelement€of€a€cause€of€action;€it€must€negate€that€elementðð).€€Accordingly,€we€hold€that€the€TrialÐ n¾ ÐCourt€erred€in€granting€summary€judgment€to€Defendant.€€òòSeeóó€Tenn.€R.€Civ.€P.€56.04.€€We€find€noÐ X¨ Ðerror€in€the€Trial€Courtððs€denial€of€Plaintiffððs€motion€for€summary€judgment.Ð B ’ ÐÌà@ìì*ìàˆà  àà p àà È àà  àà@  %ìàòòò òConclusionó óóóˆÐ  f ÐÌà  àà ` àÔ#†XãX X X¦WDg#ÔÔ‡ XãXXXãÔThe€judgment€of€the€Trial€Court€granting€Defendant€summary€judgment€is€reversed.€Ð ê :  ÐThe€order€of€the€Trial€Court€denying€Plaintiff€summary€judgment€is€affirmed.€€This€matter€isÐ Ö &  Ðremanded€for€further€proceedings€consistent€with€this€Opinion.Ô#†XãXX XãWj#ÔÔ‡ X¦W XXXãÔ€€Costs€of€this€appeal€are€taxed€to€theÐ Â  ÐAppellee,€Sam€Cooper.€Ð °  ÐÌÌÌÌÌà@ìì*ìàˆà0  à___________________________________€Ð,|(#(# Ðà  àà ` àà ¸ àà  àà h àà À àà  àD.€MICHAEL€SWINEY,€JUDGEÔ#†XãX X X¦W®k#Ô