The Collaborative International Dictionary of English v.0.48:

Corporeal \Cor*po"re*al\ (k[^o]r*p[=o]"r[-e]*al), a. [L.
   corporeus, fr. corpus body.]
   Having a body; consisting of, or pertaining to, a material
   body or substance; material; -- opposed to spiritual or
   immaterial.
   [1913 Webster]

         His omnipotence
         That to corporeal substance could add
         Speed almost spiritual.                  --Milton.
   [1913 Webster]

   Corporeal property, such as may be seen and handled (as
      opposed to incorporeal, which can not be seen or handled,
      and exists only in contemplation). --Mozley & W.

   Syn: Corporal; bodily. See Corporal.
        [1913 Webster]

Bouvier's Law Dictionary, Revised 6th Ed (1856):

CORPOREAL PROPERTY, civil law. That which consists of such subjects as are
palpable. In the common law, the term to signify the same thing is properly
in possession. It differs from incorporeal property, (q.v.) which consists
of choses in action and easements, as a right of way, and the like.