§ 1912. Damages and costs on affirmance

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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.

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June 25, 1948, ch. 646
62 Stat. 954
section 1141(c)(4) of title 26
Mar. 3, 1911, ch. 231
36 Stat. 1131
Feb. 10, 1939, ch. 2, § 1141(c)(4)
53 Stat. 165
section 878 of title 28
section 1141(c)(4) of Title 26

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§ 1912

Damages and costs on affirmance

ActJune 25, 1948, ch. 646

Stat.62 Stat. 954

Citesection 1141(c)(4) of title 26

ActMar. 3, 1911, ch. 231

Stat.36 Stat. 1131

Cites 9 · showing 5Cited by 0 across 0 sources