An Act to amend the Internal Revenue Code with respect to the retirement of judges of the Tax Court of the United States
PL 83-219 (H.R.5256), enacted 08/07/1953

482 
PUBLIC LAW 219-AUG. 7, 1953 
[67 STAT. 
in this or any other Act shall be guilty of a felony and, upon convic-
tion, shall be fined not more than $1,000 or imprisoned for not more 
than one year, or both: Provided further^ That the above penalty 
clause shall be in addition to, and not in substitution for, any other 
provisions of existing law. 
Short title. 
QEO. 108. This Act may be cited as the "Mutual Security Appropri-
ation Act, 1954". 
Approved August 7, 1953. 
Public Law 219 
CHAPTER 352 
August 7, 1953 
^^ ACT 
[H. R. 5256] 
To amend the Internal Revenue Code with respect to the retirement of judges 
of the Tax Court of the United States. 
T a x 
C o u r t 
5 u s e 691 note. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress asserrwled^ That part I of sub-
"sFstat. 158. 
chapter A of chapter 5 of the Internal Revenue Code (relating to 
1105.^^^ ^ ^ °°* organization and jurisdiction of the Tax Court of the United States) 
is hereby amended by inserting after section 1105 the following new 
section: 
"SEC. 1106. RETIREMENT. 
"(a) DEFINITIONS.—For the purposes of this section— 
"(1) The term T a x Court'means the Tax Court of the United 
States. 
"(2) The term 'Civil Service Commission' means the United 
States Civil Service Commission. 
"(3) The term 'judge' means the chief judge or a judge of the 
Tax Court; but such term does not include any individual per-
forming judicial duties pursuant to subsection (c). 
"(4) The term 'Civil Service Retirement Act' means the Civil 
46 Stat. 468. ^ 
Scrvice Retirement Act of May 29,1930, as amended. 
' """ '"' "" 
"(5) In any determination of length of service as judge there 
shall be included all periods (whether or not consecutive) during 
which an individual served as judge or as a member of the Board. 
"(b) 
RETIREMENT.— 
"(1) Any judge who has served as judge for eighteen years or 
more may retire at any time. 
"(2) Any judge who has served as judge for ten years or more 
and has attained the age of seventy shall retire not later than the 
close of the third month beginning after whichever of the follow-
ing months is the latest: 
"(A) The month in which he attained age seventy; 
"(B) The month in which he completed ten years of serv-
ice as judge; or 
"(C) The month in which this section is enacted. 
56^stat.^i4. 
Section 2 (a) of the Civil Service Retirement Act (relating to 
" ""'" ^" 
automatic separation from the service) shall not apply in respect 
to judges. 
" (c) RECALLING OF RETIRED JUDGES.—Any individual who is receiv-
ing 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 ninety 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. 
5 u s e 715. 
# f 
67 S T A T . ] 
PUBLIC LAW 219-AUG. 7, 1953 
488 
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 the purposes of section 1102 (a). 
Any individual who is perform- 
53 stat. is9. 
ing judicial duties pursuant to this subsection shall be paid the same 
^^ "^^ ^^°^* 
allowances for travel and other expenses as a judge. 
"(d) RETIRED PAT.—^Any individual who after the date of the enact-
ment of this section— 
"(1) ceases to be a judge by reason of paragraph (2) of sub-
section (b), or ceases to be a judge after having served as judge 
for eighteen 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 twenty-
four; 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 con-
tinue to accrue during the remainder of his life. 
Retired pay under 
this subsection shall be paid in the same manner 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 aggre-
gate number of years he has served as a judge which is a fractional 
part of one year shall be eliminated if it is less than six months, or 
shall be counted as a full year if it is six months or more, 
"(e) ELECTION To RECEIVE RETIRED 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 
anytime before the day after the day on which his successor takes 
office) ; 
"(2) once made, shall be irrevocable; 
"(3) in the case of any judge other than the chief judge, shall 
be made by filing notice thereof in writing with the chief judge; 
and 
" (4) in the case of the chief judge, shall be made by filing notice 
thereof in writing with the Civil Service Commission. 
The chief judge shall transmit to the Civil Service Commission a copy 
of each notice filed with him under this subsection. 
"(f) 
INDIVIDUALS RECEIVING RETIRED PAY TO B E AVAILABLE FOR 
RECALL.—Any individual who has elected to receive retired pay under 
subsection (d) who thereafter— 
"(1) accepts civil office or employment under the Government 
of the United States (other than the performance of judicial 
duties pursuant to subsection (c)); or 
"(2) performs (or supervises or directs the performance of) 
legal or accounting services in the field of Federal taxation or in 
the field of the renegotiation of Federal contracts for his client, 
his employer, or any of his employer's clients, 
shall forfeit all rights to retired pay under subsection (d) for all 
periods beginning on or after the first day on which he accepts such 
office or employment or engages in any activity described in para-
graph (2). Any individual who has elected to receive retired pay 
Forfeiture, 
under subsection (d) who thereafter during any calendar year fails 
484 
PUBLIC LAW 219-AUG. 7, 1953 
[67 S T A T . 
46 Stat. 468. 
5 u s e 691 note. 
46 Stat.468-474; 
60 Stat. 850. 
5 u s e 691, 715, 
6 9 3 - 1 , 7 1 0 - 7 1 4 , 
733. 
46Stat.471,476. 
5 u s e 698, 724. 
62 Stat. 56. 
5 u s e 724. 
46 Stat. 468. 
5 u s e 691 note. 
to perform judicial duties required of him by subsection (c) shall 
forfeit all rights to retired pay under subsection (d) for the one-year 
period which begins on the first day on which he so fails to perform 
such duties. 
"(g) 
COORDINATION W I T H CIVIL SERVICE RETIREMENT.— 
"(1) GENERAL RULE.—Except as otherwise provided in this 
subsection, the provisions of the Civil Service Retirement Act 
(including the provisions relating to the deduction and with-
holding of amounts from basic pay, salary, and compensation) 
shall apply in respect of service as a judge (together with other 
service as an officer or employee to whom such Act applies) as 
if this section had not been enacted. 
"(2) EFFECT OF ELECTING RETIRED PAT.—In the case of any 
individual who has filed an election to receive retired pay under 
subsection (d) and who has not filed a waiver under paragraph 
(3) of this subsection— 
"(A) he shall not be entitled to any annuity under section 
1, 2, 3A, 6, or 7 of the Civil Service Retirement Act for any 
period beginning on or after the day on which he files such 
election; 
"(B) no amount shall be returned to him under section 7 
(a) of such Act; 
"(C) subsections (b) and (c) of section 4 of such Act, and 
subsection (c) of section 12 of such Act, shall apply in respect 
of such individual as if he were retiring or had retired under 
section 1 of such Act on the date on which his retired pay 
under subsection (d) of this section began to accrue; except 
that (i) the amount of any annuity payable to a survivor of 
such individual under subsection (b) or (c) of such section 4 
or under subsection (c) of such section 12 shall be based on a 
life annuity for such individual computed as provided in 
subsection (a) of such section 4, and (ii) if such individual 
makes the election provided by subsection (b) or (c) of such 
section 4, his retired pay under subsection (d) of this section 
shall be reduced by tne amount by which a life annuity com-
puted as provided in subsection (a) of such section 4 would 
be reduced; 
"(D) in computing the 'aggregate amount of the annuity 
paid' for purposes of section 12 (g) of such Act, any retired 
pay which has accrued under subsection (d) of this section 
(including any such retired pay forfeited under subsection 
(f)) shall be included as if it were an annuity payable to him 
under such Act; and 
"(E) no deduction for the purposes of the civil-service 
retirement and disability fund shall be made from the retired 
pay payable to him under subsection (d) of this section, or 
from any other salary, pay, or compensation payable to him, 
for any period after the date on which such retired pay began 
to accrue. 
"(3) 
WAIVER OF CIVIL SERVICE BENEFITS.— 
"(A) Any individual who has elected to receive retired 
pay under subsection (d) of this section may (at any time 
thereafter during the period prescribed by suDsection (e) 
^1)) waive all benefits under the Civil Service Retirement 
Act. Such a waiver (i) once made, shall be irrevocable, and 
(ii) shall be made in the same manner as is provided for an 
election by such individual under subsection (e). The chief 
judge shall transmit to the Civil Service Commission a copy 
of each notice of waiver filed with him under this paragraph. 
67 
S T A T . ] 
PUBLIC LAW 220-AUG. 7, 1953 
485 
"(B) In the case of any individual who has made a waiver 
under this paragraph— 
"(i) no annuity shall be payable to any person under 
the Civil Service Retirement Act with respect to any serv-
ice performed by such individual (whether performed 
before or after such waiver is filed and whether per-
formed as judge or otherwise); 
"(ii) no deduction shall be made from any salary, pay, 
or compensation of such individual for the purposes of 
the civil-service retirement and disability fund for any 
period beginning after the day on which such waiver 
is filed; 
"(iii) except as provided in clause (iv), no refund 
shall be made under the Civil Service Retirement Act of 
any amount credited to the account of such individual 
or of any interest on any amount so credited; 
"(iv) additional sums voluntarily deposited by such 
individual under the second paragraph of section 10 of 
the Civil Service Retirement Act shall be promptly re-
funded, together with interest on such additional sums 
at 3 per centum per annum (compounded on December 
31 of each year) to the day of such filing; and 
"(v) subsections (e) and (g) of section 12 of the Civil 
Service Retirement Act shall not apply. 
"(4) EMPLOYEES' COMPENSATION.—The fourth and sixth para-
graphs of section 6 of the Civil Service Retirement Act shall apply 
in respect of retired pay accruing under subsection (d) of this 
section as if such retired pay were an annuity payable under such 
Act." 
Approved August 7, 1953. 
S u s e 691 note. 
5 u s e 691 note. 
46 Stat. 475. 
5 u s e 719-1. 
5 u s e 724. 
5 u s e 710-714. 
Public Law 220 
CHAPTER 
353 
AN ACT 
To provide for the creation of a Commission on Judicial and Congressional 
Salaries, and for other purposes. 
August 7, 1953 
[S. 2417] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That (a) there is 
hereby established a Commission to be known as the "Commission on 
Judicial and Congressional Salaries" hereinafter referred to as the 
"Commission". 
The Commission shall be composed of eighteen 
members, of whom (1) six shall be appointed by the President of the 
United States, one of whom, so designated by him, shall be Chairman 
of the Commission, (2) six shall be appointed by the Chief Justice 
of the United States, (3) three shall be appointed by the President of 
the Senate, and (4) three shall be appointed by the Speaker of the 
House. 
Each such appointing officer shall select his appointees in 
equal number from outstanding leaders in each of the following 
groups: (1) Labor, (2) business and professional, and (3) agriculture. 
(b) In order that the Commission shall be adequately advised and in 
order to assist it in the performance of its functions, there shall be, in 
addition to the Members provided in subsection (a), six advisory 
members who shall have been or who are Members of the Eighty-
second or Eighty-third Congress, three of whom shall be appointed 
by the Speaker of the House and three of whom shall be appointed 
by the President of the Senate, and three advisory members who are 
Commission on 
Judicial and eon-
g r e s s i o n a l Sal-
aries. 
Advi sory m e m -
bers.