offensive collateral estoppelglossary / offensive collateral estoppel Estoppel asserted by a plaintiff to prevent a defendant from relitigating an issue previously decided against the defendant. [Cases: Judgment 632. C.J.S. Judgments §§ 828, 831, 834–836, 841.] 词条贡献者 资深译员王漾,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,专注翻译各种与税收策略及补贴有关的法律文件。