pierce vt pierced, pierc·ing: to see through the usu. misleading or false appearance of
the object of summary judgment is to pierce the pleadings and allow a judgment on the merits — J. H. Friedenthal et al.
the Internal Revenue Service may attempt to pierce the plain meaning of the agreement — W. M. McGovern, Jr. et al.
pierce the corporate veil: to disregard the corporate entity and reach the personal assets of the corporation's controlling parties: hold the controlling parties (as officers or shareholders) of a corporation personally liable for wrongful acts or debts of the corporation
a...creditor in New York cannot pierce the corporate veil solely on grounds of inadequate capitalization — R. C. Clark compare corporate immunity at immunity
◇ An action to pierce the corporate veil is usu. grounded on the corporation's being an instrumentality or alter ego of the officers or shareholders and on some misuse (as fraud) of the officers' or shareholders' control over the corporation.
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.