PUBLIC LAW 87-370-OCT. 4, 1961
[75 S T A T.
Public Law 87-370 October 4, 1961 [H. R. 4317]
AN ACT To amend the Internal Revenue Code of 1954 and incorporate therein provisions for the payment of annuities to widows and certain dependents of the judges of the Tax Court of the United States, and for other purposes.
Be it enacted by the Senate and House of Representatives of the cour" ofV s' ^^* United States of America in Congress assembled, That subchapter C '"" n°u i t *e 's to of chapter 76 of the Internal Eevemie Code of 1954 (relating to the An i widows and chil- Tax Court of the United States) is hereby amended by adding immedren. 68A Stat. 879. diately following section 7447 the following new section: 26 U S C 7 4 4 17447.
67 Stat. 482.
69 Stat. 10.
"SEC. 7448. ANNUITIES TO WIDOWS AND DEPENDENT CHILDREN OF JUDGES.
" (a) DEFINITIONS.—For purposes of this section— "(1) The term 'Tax Court' means the Tax Court of the United States. "(2) The term 'judge' means the chief judge or a judge of the Tax Court, including any individual receiving retired pay (or compensation in lieu of retired pay) under section 7447 or under section 1106 of the Internal Revenue Code of 1939 whether or not performing judicial duties pursuant to section 7447(c) or pursuant to section 1106(d) of the Internal Revenue Code of 1939. "(3) The term 'chief judge' means the chief judge of the Tax Court. "^4) The term 'judge's salary' means the salary of a judge received under section 7443(c), retired pay received under section 7447(d), and compensation (in lieu of retired pay) received under section 7447(c). "(5) The term 'survivors annuity fund' means the Tax Court judges survivors annuity fund established by this section. " (6) The term 'widow' means a surviving wife of an individual, who either (A) shall have been married to such individual for at least 2 years immediately preceding his death or (B) is the mother of issue by such marriage, and who has not remarried. "(7) The term 'dependent child' means an unmarried child, including a dependent stepchild or an adopted child, who is under the age of 18 years or who because of physical or mental disability is incapable of self-support. "(b) ELECTION.—Any judge may by written election filed with the chief judge within 6 months after the date on which he takes oiSce after appointment or any reappointment, or within 6. months after the date upon which he first becomes eligible for retirement under section 7 4 4 7 (D), or within 6 months after the enactment of this section, bring himself within the purview of this section, except that, in the case of such an election by the chief judge, the election shall be filed as prescribed by the Tax Court subject to the preceding requirements as to the time of filing. " (c) SALARY DEDUCTIONS.—There shall be deducted and withheld from the salary of each judge electing under subsection (b) a sum equal to 3 percent of such judge's salary. The amounts so deducted and withheld from such judge's salary shall, in accordance with such procedure as may be prescribed by the Comptroller General of the United States, be deposited in the Treasury of the United States to the credit of a fund to be known as the 'Tax Court judges survivors annuity fund' and said fund is appropriated for the payment of annuities, refunds, and allowances as provided by this section. Each judge electing under subsection (b) shall be deemed thereby to consent