CH. 76—JUDICIAL PROCEEDINGS
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Subchapter C—The Tax Court
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Part I. Organization and jurisdiction. Part II. Procedure. Part III. Miscellaneous provisions.
PART I—ORGANIZATION AND JURISDICTION
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Sec. Sec. Sec. Sec. Sec. Sec. Sec.
7441. 7442, 7443. 7444. 7445. 7446. 7447.
Status. Jurisdiction. Membership. Organization. Offices. Times and places of sessions. Retirement.
SEC. 7441. STATUS.
The Board.of Tax Appeals shall be continued as an independent agency in the Executive Branch of the Government, and shall be known as the Tax Court of the United States. The members thereof shall be known as the chief judge and the judges of the Tax Court. SEC. 7442. JURISDICTION.
The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10-87), or by laws enacted subsequent to February 26, 1926. SEC. 7443. MEMBERSHIP.
(a) NUMBER.—The Tax Court shall be composed of 16 members. (b) APPOINTMENT,—Judges of the Tax Court shall be appointed by the JPresident, by and with the advice and consent of the Senate, solely on the grounds of fitness to perform the duties of the office. (c) SALARY.—Each judge shall receive salary at the rate of $15,000 per annum, to be paid in monthly installments. (d) E X P E N S E S FOR TRAVEL AND SUBSISTENCE.—Judges of the Tax
Court shall receive necessary traveling expenses, and expenses actually incurred for subsistence while traveling on duty and away from their designated stations, subject to the same limitations in amount as are now or may hereafter be applicable to the United States Customs Court. (e) T E R M OF OFFICE. — The terms of office of all judges of the Tax
Court shall expire 12 years after the expiration of the terms for which their predecessors were appointed; but any judge appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed shall be appointed only for the unexpired term of his predecessor. (f) REMOVAL F R O M OFFICE.—Judges of the Tax Court may be removed by the President, after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, b u t for no other cause. § 7443(f)
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