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LegalText 28 U.S.C. § 1912 Damages and costs on affirmance us united_states_code code_section 28 JUDICIARY AND JUDICIAL PROCEDURE 123 FEES AND COSTS 1912 28 U.S.C. § 1912 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip /us/usc/t28/s1912 data/legal/raw/us/code/title-28/usc28.xml 3f8e81b1c9e74981ac1cb51fc80b901b7ae4514d34c4f2229b7697ce89699709 3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf 3344d6fbed97d9f50e044c88639cc8d525976a51d8e6c764053a1a25dc5317b9 2026-07-04 official
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28 U.S.C. § 1912 - Damages and costs on affirmance

Text

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.)

Notes

Historical and Revision NotesBased 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 AmendmentBy 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.