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U.S. Code, Title 28, Judiciary and Judicial Procedure
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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., § 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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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 1912. Damages and Costs on Affirmance," U.S. Code, Title 28, Judiciary and Judicial Procedure in U.S. Code, Title 28, Judiciary and Judicial Procedure (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed May 11, 2025, http://www.originalsources.com/Document.aspx?DocID=L9FFJ627PIBTBCM.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 1912. Damages and Costs on Affirmance." U.S. Code, Title 28, Judiciary and Judicial Procedure, in U.S. Code, Title 28, Judiciary and Judicial Procedure, Washington, D.C., Government Printing Office, 2002, Original Sources. 11 May. 2025. http://www.originalsources.com/Document.aspx?DocID=L9FFJ627PIBTBCM.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 1912. Damages and Costs on Affirmance' in U.S. Code, Title 28, Judiciary and Judicial Procedure. cited in 2002, U.S. Code, Title 28, Judiciary and Judicial Procedure, Government Printing Office, Washington, D.C.. Original Sources, retrieved 11 May 2025, from http://www.originalsources.com/Document.aspx?DocID=L9FFJ627PIBTBCM.
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