§ 1912. — Damages and costs on affirmance.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC1912]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART V--PROCEDURE
CHAPTER 123--FEES AND COSTS
Sec. 1912. Damages and costs on affirmance
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., Sec. 878, and section
1141(c)(4) of title 26 U.S.C., 1940 ed., Internal Revenue Code (R.S.
Sec. 1010; Mar. 3, 1911, ch. 231, Secs. 117, 289, 36 Stat. 1131, 1167;
Feb. 10, 1939, ch. 2, Sec. 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.
