Texas has a legal concept known as "one and the same" which is similar to the concept of "alter ego" or "d/b/a" (doing business as) used in other states. This legal concept allows individuals or entities to operate under different names or entities while still being recognized as one and the same legally. In Texas, one and the same can refer to different types of entities or situations. One such form is the Texas Assumed Name, also known as a "DBA" (doing business as), where an individual or entity can operate a business under a different name other than their legal name. This allows businesses to establish a distinct brand or operate multiple ventures under separate names. Another type of one and the same form is when one individual or entity, such as a parent company, decides to establish a separate legal entity, often referred to as a subsidiary. This subsidiary may have its own name, operations, and identity, but legally it is considered one and the same with the parent company. This allows for separate liability treatment and other benefits while still maintaining a connection between the entities. Furthermore, Texas also recognizes the concept of "alter ego," which refers to a situation where an individual or entity operates under multiple legal entities that are essentially one and the same. In such cases, any liabilities or legal obligations of one entity can be attributed to the other entities involved. Overall, Texas's "one and the same" concept offers flexibility and options for individuals and businesses to operate under different names or legal entities while ensuring legal recognition and accountability. Whether it is through a Texas Assumed Name or the establishment of subsidiaries, this concept allows for efficient business operations and protection under the law.