28-U.S.C.-1912
§1912 – Damages and Costs On Affirmance
Pathway
Title 28 > Part V > Chapter 123 > Section 1912
Details
- Reference: Section 1912
- Legend: §1912 – Damages and Costs On Affirmance
- USCode Year: 2013
Provision Content
Where a judgment is affirmed by the Supreme Court or a court of appeals, the court in its discretion may adjudge to the prevailing party just damages for his delay, and single or double costs.
(June 25, 1948, ch. 646, 62 Stat. 954.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., §878, and section 1141(c)(4) of title 26 U.S.C., 1940 ed., Internal Revenue Code (R.S. §1010; Mar. 3, 1911, ch. 231, §§117, 289, 36 Stat. 1131, 1167; Feb. 10, 1939, ch. 2, §1141(c)(4), 53 Stat. 165).
Section consolidates section 878 of title 28 with section 1141(c)(4) of title 26, both U.S.C., 1940 ed., with changes in phraseology necessary to effect consolidation.
Words prevailing party were substituted for the respondents in error, contained in said section 878 of title 28, since writs of error have been abolished.
Senate Revision Amendment
By Senate amendment, all provisions relating to the Tax Court were eliminated. Therefore, section 1141(c)(4) of Title 26, U.S.C., Internal Revenue Code, was not one of the sources of this section as finally enacted. However, no change in the text of this section was necessary. See 80th Congress Senate Report No. 1559.
U.S. Encyclopedia of Law Coverage
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