A garnishment is a means of collecting a monetary judgment against a defendant by ordering a third party (the garnishee) to pay money, otherwise owed to the defendant, directly to the plaintiff. In the case of collecting for taxes, the law of a jurisdiction may allow for collection without a judgment or other court order.

Wage garnishment, the most common type of garnishment, is the process of deducting money from an employee's monetary compensation (including salary), sometimes as a result of a court order. Wage garnishments continue until the entire debt is paid or arrangements are made to pay off the debt. Garnishments can be taken for any type of debt but common examples of debt that result in garnishments include:

When served on an employer, garnishments are taken as part of the payroll process. When processing payroll, sometimes there is not enough money in the employee's net pay to satisfy all of the garnishments. For example, in a case with federal tax, local tax, and credit card garnishments, the first garnishment taken would be the federal tax garnishments, then the local tax garnishments, and finally, garnishments for the credit card. Employers receive a notice telling them to withhold a certain amount of their employee's wages for payment and cannot refuse to garnish wages. Employers must correctly calculate the amount to withhold, and must make the deductions until the garnishment expires.

Michael Malloy (1873 – February 22, 1933), alias "Mike the Durable" and "Iron Mike", was a homeless Irishman from County Donegal who lived in New York City during the 1920s and 30s. Although he was a former firefighter, he is most famous for surviving a number of attempts on his life by five acquaintances, who were attempting to commit life insurance fraud.

The events that led to Malloy's death began in January 1933. He was, at the time, alcoholic and homeless. Five men who were acquainted with Malloy, Tony Marino, Joseph Murphy, Francis Pasqua, Hershey Green, and Daniel Kriesberg (later dubbed "the Murder Trust" by the headlines), plotted to take out three life insurance policies on Malloy and then get him to drink himself to death. The first part of the plot was successful (probably achieved with the aid of a corrupt insurance agent), and they stood to gain over $3,500 (more than $61,000 by 2011's standards by the CPI) if Malloy died an accidental death.

Marino owned a speakeasy and gave Malloy unlimited credit, thinking Malloy would abuse it and drink himself to death. Although Malloy drank for a majority of his waking day, it did not kill him. To remedy this, antifreeze was substituted for liquor, but still, Malloy would drink until he passed out, wake up, and come back for more. Antifreeze was substituted with turpentine, followed by horse liniment, and finally mixed in rat poison. Still, Malloy lived.