collateral attack

collateral attack. An attack on a judgment in a proceeding other than a direct appeal; esp., an attempt to undermine a judgment through a judicial proceeding in which the ground of the proceeding (or a defense in the proceeding) is that the judgment is ineffective. • A petition for a writ of habeas corpus is one type of collateral attack. — Also termed indirect attack. Cf. DIRECT ATTACK(1). [Cases: Judgment 470–523. C.J.S. Judgments §§ 499–533.]
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译者Susanne,世界顶尖法学院国际税法专业,擅长翻译各种与联邦税务纠纷相关的法律文件。
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