企业实体的运作就像一个回力棒，击中了试图使用同样工具的人。这句话完全正确。这一点可以通过所罗门兄弟的案例得到清楚的解释。所罗门兄弟是一家靴子制造商，拥有一家非常大的企业。他还亲自创办了这家公司。他也是英国公司法的一部分。所罗门兄弟、他的妻子和五个孩子分享了公司的备忘录。所罗门和两个最大的孩子被任命为董事(Machen, 1911)。所罗门兄弟公司被以39000英镑的价格收购。交易完成后，所罗门持有约20,001股，该公司持有20,007股。同时，由于罢工，公司也经历了一些财务困难。这是由该公司从自己的来源进一步推进的。此外，该公司还因债券而拖欠利息。这导致可靠资产增加到6000英镑左右。清算人还辩称，所罗门违反了他应履行的职责。案件审理后，法院宣布应诉公司将成立，并达成协议，按照该计划接管该公司的全部业务(Cleary et al.， 1945)。这是一种完全违背真实意图的方案，其意义是根据《公司法》(Goel&Kulshreshtha, 2016)而存在的。法院还宣布，没有双重能力的意思。因此，发展起来的契约关系对所罗门本人不利。在这个案件中，所罗门是承认公司为独立法人的人，这也不利于公司本身。公司是由公司成员拥有的东西。
The corporate entity works like a boomerang and hits the man who is trying to use the same. This statement is completely true. This can be clearly explained with the help of the Salomon’s case who was a boot manufacturer and was the owner of a very large business company. He had also instantiated the company on its own. He was also the part of the English companies act. The memorandum of the company had been shared among the Salomon, his wife and five children. Salomon and the two eldest children were appointed as directors (Machen, 1911). The Salomon’s business had been purchased for the amount of 39000 pounds. After the transactions, Salomon held around 20,001 shares and the company had 20,007 shares. At the same time, because of the strikes, the company also experienced a number of financial difficulties. This was further advanced by the company from its own sources. Furthermore, the company also defaulted the interest because of debentures. This led to the increase in reliable assets to around 6000 pounds. The liquidator also argued that Salomon had breached the duties which were required to be done by him. After the case, the court declared that there will be a formation of the respondent company and there was also an agreement to take the entire business of the company as per the scheme (Cleary et al., 1945). This was the kind of scheme which was completely contrary to the true intention and the meaning was there as per the companies act (Goel&Kulshreshtha, 2016). It was also declared by the court that there is no meaning to have dual capabilities. Thus the contractual relationship which had been developed led to work against Salomon himself. In the case, the Salomon was the person who had done the recognition of the company as a separate legal entity and it worked against the company itself as well. The corporation is something that is owned by the members of the company.