Page:United States Statutes at Large Volume 83.djvu/762

 734 68A Stat. 885, 26 USC 7456.

68A Stat. 8 9 1.

68A Stat. 773.

75 Stat. 796.

PUBLIC LAW 91-172-DEC. 30, 1969

SEC. 958. COMMISSIONERS. Section 7456(c) (relating to Tax Court commissioners) is amended to read as follows: "(c) COMMISSIONERS.—The chief judge may from time to time appoint commissioners who shall proceed under such rules and regulations as may be promulgated by the Tax Court. Each commissioner shall receive the same compensation and travel and subsistence allowances provided by law for commissioners of the United States Court of Claims." SEC. 959. NOTICE OF APPEAL. (a) Section 7483 (relating to petition for review) is amended to I'ead as follows: "SEC. 7483. NOTICE OF APPEAL. "Keview of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered." (b) The table of sections for subchapter D of chapter 76 is amended by striking out the item relating to section 7483 and inserting in lieu thereof the following: "Sec. 7483. Notice of appeal." SEC. 960. CONFORMING AMENDMENTS. (a) Section 6214(a) (relating to jurisdiction to determine increased deficiencies, etc.) is amended by striking out "The Tax Court" and inserting in lieu thereof "Except as provided by section 7463, the Tax Court". (b) Section 6512(b)(1) (relating to jurisdiction to determine overpayments) is amended by striking out "If the Tax Court" and inserting in lieu thereof "Except as provided by paragraph (2) and by section 7463, if the Tax Court". (c) Sections 7447(a)(1) and 7448(a)(1) (relating to retirement and survivor annuities) are each amended by striking out "Tax Court of the United States" and inserting in lieu thereof "United States Tax Court". (d) Section 7447(a)(5) (relating to periods of service) is amended by striking out "or as a member of the Board." and inserting in lieu thereof ", as judge of the Tax Court of the United States, or as a member of the Board of Tax Appeals." (e) Section 7448(n) (relating to includible service) is amended by inserting after "Tax Appeals" the following: ", as a judge of the Tax Court of the United States,". (f) Section 7453 (relating to rules of practice, procedure, and evidence) is amended by striking out "The" and inserting in lieu thereof "Except in the case of proceedings conducted under section 7463, the". (g) Section 7471(c) (relating to travel and subsistence allowances of commissioners) is amended to read as follows: "(c)

68A Stat. 889.

[83 STAT.

COMMISSIONERS.^—

"For compensation and travel and subsistence allowances of commissioners of the Tax Court, see section 7456(c)." (h)(1) Section 7481 (relating to date when Tax Court decision becomes final) is amended— (A) by striking out so much of such section as precedes paragraph (2) thereof and inserting in lieu thereof the following:

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