28 USC § 1912 - Damages and costs on affirmance

---
identifier: "/us/usc/t28/s1912"
source: "usc"
legal_status: "official_legal_evidence"
title: "28 USC § 1912 - Damages and costs on affirmance"
title_number: 28
title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
section_number: "1912"
section_name: "Damages and costs on affirmance"
chapter_number: 123
chapter_name: "FEES AND COSTS"
part_number: "V"
part_name: "PROCEDURE"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 25, 1948, ch. 646, 62 Stat. 954.)"
---


# § 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.

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**Source Credit**: (June 25, 1948, ch. 646, 62 Stat. 954.)

### Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 878, and  U.S.C., 1940 ed., Internal Revenue Code (R.S. § 1010; , §§ 117, 289, , 1167; , ).

Section consolidates  with , 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 , since writs of error have been abolished.

### Senate Revision Amendment

By Senate amendment, all provisions relating to the Tax Court were eliminated. Therefore, , 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.