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67 S T A T. ]
PUBLIC LAW 219-AUG. 7, 1953
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 performing 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 enactment of this section— "(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 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 twentyfour; 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 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 aggregate 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)
488
53 Stat. is9. ^^ "^^ ^^°^*
INDIVIDUALS RECEIVING RETIRED P A Y 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 paragraph (2). Any individual who has elected to receive retired pay under subsection (d) who thereafter during any calendar year fails
Forfeiture,
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