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.
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.
Based on title 28, U.S.C., 1940 ed., § 878, andsection 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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28 USC
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