Page:United States Statutes at Large Volume 68A.djvu/921

 CH. 76—JUDICIAL PROCEEDINGS

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third month beginning after whichever of the following months is the latest: (A) the month in which he attained age 70; (B) The month in which he completed 10 years of service as judge; or (C) August 1953. Section 2(a) of the Civil Service Retirement Act (relating to automatic separation from the service) shall not apply in respect of judges. (c) RECALLING OF R E T I R E D JUDGES.—Any individual who is receiving retired pay under subsection (d) may be called upon by the chief judge of the Tax Court to perform such judicial duties with the Tax Court as may be requested of him for any period or periods specified by the chief judge; except that in the case of any such individual— (1) the aggregate of such periods in any one calendar year shall not (without his consent) exceed 90 calendar days; and (2) he shall be relieved of performing such duties during any period in which illness or disability precludes the performance of such duties. Any act, or failure to act, by an individual performing judicial duties pursuant to this subsection shall have the same force and effect as if it were the act (or failure to act) of a judge of the Tax Court; but any such individual shall not be counted as a judge of the Tax Court for purposes of section 7443(a). Any individual who is performing judicial duties pursuant to this subsection shall be paid the same compensation (in lieu of retired pay) and allowances for travel and other expenses as a judge. (d) R E T I R E D PAY.—'Any individual who after August 7, 1953— (1) ceases to be a judge by reason of paragraph (2) of subsection (b), or ceases to be a judge after having served as judge for 18 years or more; and (2) elects under subsection (e) to receive retired pay under this subsection, shall receive retired pay at a rate which bears the same ratio to the rate of the salary payable to him as judge at the time he ceases to be a judge as the number of years he has served as judge bears to 24; except that the rate of such retired pay shall be not less than one-half of the rate of such salary and not more than the rate of such salary. Such retired pay shall begin to accrue on the day following the day on which his salary as judge ceases to accrue, and shall continue to accrue during the remainder of his life. Retired pay under this subsection shall be paid in the same maimer as the salary of a judge. In computing the rate of the retired pay under this subsection for any individual who is entitled thereto, that portion of the aggregate number of years he has served as a judge which is a fractional part of 1 year shall be eliminated if it is less than 6 months, or shall be counted as a full year if it is 6 months or more. (e) ELECTION TO R E C E IV E R E T I R E D PAY.—Any judge may elect to receive retired pay under subsection (d). Such an election— (1) may be made only while an individual is a judge (except that in the case of an individual who fails to be reappointed as judge at the expiration of a term of office, it may be made at any '

§ 7447(e)(1)

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