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.
28 U.S.C. § 1912
HISTORICAL AND REVISION NOTESBased on title 28, U.S.C., 1940 ed., §878, and section 1141(c)(4) of titleed., 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 of title 28 with section 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 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, sectionof 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.