collateral actions
collateral actions 附属诉讼 附属于另一诉讼的诉讼。 (→collateral attack)
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Search Results for: COLLATE
collateral inheritance tax
A tax levied on the transfer of property by will or intestate succession to a person other than the spouse, a parent, or a descendant of the decedent. Cf. legacy tax. [Cases: Taxation 856.1. C.J.S. Taxation §§ 1783–1785, 1792.]
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collateral heir
One who is neither a direct descendant nor an ancestor of the decedent, but whose kinship is through a collateral line, such as a brother, sister, uncle, aunt, nephew, niece, or cousin. Cf. lineal heir. [Cases: Descent and Distribution 32, 37. C.J.S. Descent and Distribution §§ 40–41, 44–49.]
collate
collate (k[schwa]-layt), vb. Civil law. To return (inherited property) to an estate for division (the grandchildren collated the property they had received). [Cases: Executors and Administrators 294. C.J.S. Executors and Administrators § 545.]
collateral obligation
collateral obligation. A liability undertaken by a person who becomes bound for another’s debt. — Also termed accessorial obligation.
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collateral affinity
The relationship of a spouse’s relatives to the other spouse’s relatives. • An example is a wife’s brother and her husband’s sister. [Cases: Marriage 10. C.J.S. Marriage § 17.]
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collateral negligence
An independent contractor’s negligence, for which the employer is generally not liable. See COLLATERAL-NEGLIGENCE DOCTRINE.
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collateral line
A line of descent connecting persons who are not directly related to each other as ascendants or descendants, but who are descendants of a common ancestor. [Cases: Descent and Distribution 32, 37. C.J.S. Descent and Distribution §§ 40–41, 44–49.]