Reading Room Document

Retirement Benefits of Tax Court Judges

The document is a memorandum opinion addressing the retirement benefits of Tax Court judges. The conclusion reached in the document is that a Tax Court judge who has made an election to participate in the court's retirement system, and thereafter fails to serve the minimum number of qualifying years, is nevertheless barred from receiving an annuity under the Civil Service Retirement System for prior or subsequent Federal service. The document presents questions for review regarding the effective date of the election, the legislative intent behind the statute, and the postenactment explanations of congressional intent by subsequent statements of individual Members.

July 7, 1977