United States v. 2,186.63 Acres of Land, Wasatch County, Utah (H. Clay Cummings Estate)

This appeal involves the power of the trial court to tax costs against the United States in a condemnation action.

In the trial below, the only issue litigated was the amount to be paid to each of the landowners, portions of whose land were being expropriated for the construction of a dam that was to be part of the Central Utah Water Project. The jury returned a verdict of $185,085.00 as just compensation, and the court entered a Deficiency Judgment in favor of appellee, together with a provision providing for the payment of any allowable costs.

The appellee then filed its Bill of Costs for…