The plaintiff, a corporation seeking to recover outstanding debts incurred by TCI Trans Commodities A.G. (TCI Switzerland), a bankrupt Swiss entity, sued Trans Commodities, Inc. (TCINY), a New York corporation, to collect the debt. The plaintiff alleged that TCINY and TCI Switzerland were so intertwined or interrelated as to be “alter egos” or a “single entity,” and thus TCINY was liable for TCI Switzerland’s debt to the plaintiff.