122.Corporation Is a Person
(A/The) defendant[s] in this case, <insert name[s] of
corporate defendant[s]>, (is a corporation/are corporations). Under the
law, a corporation must be treated in the same way as a natural person.
When I use words like person or he or she in these instructions to refer
to the defendant[s], those instructions [also] apply to
<insert name[s] of corporate defendant[s]>.
New January 2006
The court has a sua sponte duty to give this instruction if the defendant is a
• Corporation Is a Person. Pen. Code, § 7.
1 Witkin & Epstein, California Criminal Law (3d ed. 2000) Defenses, §§ 3–6.
2Millman, Sevilla & Tarlow, California Criminal Defense Practice, Ch. 42,
Arraignment, Pleas, and Plea Bargaining, § 42.21[e] (Matthew Bender).