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. 64662 Stat. 954(, .)
Historical and Revision Notes
section 1141(c)(4) of title 26Mar. 3, 1911, ch. 23136 Stat. 1131Feb. 10, 1939, ch. 2, § 1141(c)(4)53 Stat. 165Based 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 878 of title 28section 1141(c)(4) of title 26Section consolidates with , both U.S.C., 1940 ed., with changes in phraseology necessary to effect consolidation.
section 878 of title 28Words “prevailing party” were substituted for “the respondents in error,” contained in said , since writs of error have been abolished.
Senate Revision Amendment
section 1141(c)(4) of Title 26By 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.