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Shell corporation |
1 : a corporation that exists as a legal entity without independent assets or operations as an instrument by which another company or corporation can carry out dealings usu. unrelated to its primary business
2 : a corporation formed for purposes of tax evasion or acquisition or merger rather than for a legitimate business purpose
| Based on Merriam-Webster's Dictionary of Law ©2001. Merriam-Webster, Incorporated Published under license with Merriam-Webster, Incorporated. http://www.m-w.com |
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collateral estoppel
estoppel by judgment barring the relitigation of issues litigated by the same parties on a different cause of action
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