Laws: Cases and Codes : U.S. Code : Title 28 : Section 2406
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U.S. Code as of:
01/19/04
Section 2406 - Notes
SOURCE
(June 25, 1948, ch. 646, 62 Stat. 972.)
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., Sec. 774 (R.S., Secs. 236,
951; June 10, 1921, ch. 18, Secs. 304, 305, 42 Stat. 24).
Word "action" was substituted for "suits", in view of Rule 2 of
the Federal Rules of Civil Procedure.
Section 774 of title 28, U.S.C., 1940 ed., provided that "no
claim for a credit shall be admitted, upon trial", etc. This was
changed to "evidence supporting the defendant's claim for a credit
shall not be admitted", to clarify the meaning of the section. The
case of U.S. v. Heard, D.C.Va. 1940, 32 F.Supp. 39, reviews the
conflicting decisions on the question whether compliance with the
section must be pleaded, and offers persuasive argument that it
need not be, and that the section was designed as a rule of
evidence. The wording of the remainder of the section also supports
this conclusion, as pointed out by Judge Learned Hand in U.S. v.
Standard Aircraft Corp., D.C.N.Y. 1926, 16 F.2d 307, followed in
the Heard case.
Changes in phraseology were made.
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